As defined in ASC 810-10-20, noncontrolling interest (NCI) is the equity (net assets) in a subsidiary not attributable, directly or indirectly, to the parent. NCI can be created in several different ways, including when a reporting entity acquires a controlling interest in a subsidiary and the sellers retain a portion of the equity. Alternatively, the reporting entity may sell an interest in a subsidiary to a third party while still maintaining control. See BCG 5 for a discussion of partial acquisitions and changes in NCI.
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