| 单词 | Minority interest |
| 释义 | 少數股東權益 The equity of those shareholders who do not possess controlling interests in a subsidiary company. For example if company A owns 65% of company B, the other shareholders in company B have a minority interest. It also refers to the shares held in subsidiary companies and reported in consolidated financial statements which are not owned by the holding company or by the consolidated group of companies. The protection of minority interests forms part of the responsibilities of a board of directors. The court will not readily interfere with a decision of the majority shareholders to alter the articles unless it is clearly shown that the majority shareholders were actuated by a desire to harm or injure the interests of the minority shareholders: Sidebottom v Kershaw, Leese & Co Ltd [1920] 1 Ch 154 (CA). See also Directors’ duties; Financial statement; Minority shareholder; Subsidiary. 指在附屬公司不持有控制權益的股東的股東權益。例如：A公司持有B公司的股份，B公司的股東則擁有少數股東權益。它亦指由附屬公司持有及在綜合財務報表中作出報告的股份，而該等股份並不由母公司或合併集團公司所持有。對少數股東權益的保障成為董事會責任的一部分。法庭不準備干預大多數股東所作出的決定，以修改章程，除非明確地證明大多數股東顯明地有意慾傷害或損害少數股東的權益：Sidebottom v Kershaw, Leese & Co Ltd [1920] 1 Ch 154 （英國上訴法院）。另見 Directors’ duties; Financial statement; Minority shareholder; Subsidiary。 |
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