Consolidated Accounts : Part 5(1)

小股东利益(Minority Interest)是指当集团没有拥有子公司100%的股权时，那些不属于集团所持有的股权利益。比如说母公司拥有子公司80%的股权，其余并不属于集团的的20%股权我们称它为小股东利益(Minority Interest)。

用回以上的例子，只是把“P S/B acquired the entire shares of S S/B on 31 December 2007 for RM 16,000”改成“P S/B acquired 75% shares of S S/B on 31 December 2007 for RM 16,000”