NCI Thesaurus
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NCI Thesaurus
NCI can stand for: * Non-controlling interest (Minority interest), in accounting, minority ownership in a subsidiary corporation * National Cancer Institute, American medical research agency * National Captioning Institute, American non-profit organization providing captioning for film and TV * National Computational Infrastructure National Facility (Australia), Australia’s national research computing service * National College of Ireland, college in Dublin, Ireland * Native Communications, Inc., Aboriginal public broadcasting service in Manitoba, Canada * National Coastwatch Institution, UK voluntary coastwatch organisation * North Coast Institute of TAFE, university system in New South Wales, Australia * Negative chemical ionization, chemical technique used in mass spectrometry * Noarlunga Centre railway station, a railway station in Adelaide, Australia * nCi, abbreviation for nanoCurie (unit), curie, a unit of radioactivity * ''Noi con l'Italia'' ("Us with Italy"), an Italian po ...
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Minority Interest
In accounting, minority interest (or non-controlling interest) is the portion of a subsidiary corporation's stock that is not owned by the parent corporation. The magnitude of the minority interest in the subsidiary company is generally less than 50% of outstanding shares, or the corporation would generally cease to be a subsidiary of the parent. It is, however, possible (such as through special voting rights) for a controlling interest requiring consolidation to be achieved without exceeding 50% ownership, depending on the accounting standards being employed. Minority interest belongs to other investors and is reported on the consolidated balance sheet of the owning company to reflect the claim on assets belonging to other, non-controlling shareholders. Also, minority interest is reported on the consolidated income statement as a share of profit belonging to minority shareholders. The reporting of 'minority interest' is a consequence of the requirement by accounting standards to ...
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