Minority Interest (NCI)
The portion of a consolidated subsidiary not owned by the parent. Added in the enterprise value bridge because consolidated financials include 100% of the subsidiary’s results while equity value reflects only the parent’s share.
Go deeper
This term comes up constantly in accounting interviews and on the desk.
IB technical questions guideRelated Accounting terms
Go further than reading
The written material is free. These are the ways to get it applied to your own work.
CV Review by a Human
Written margin-note feedback on structure, impact bullets and ATS-readability. Reviewed by Suro, not an AI score.
$25 48h turnaround
Cover Letter Review by a Human
Line-by-line review of argument, tailoring and tone, with a rewritten opening as a worked example.
$50 48h turnaround
Inner Circle
Membership: premium tools, role intros, the private community and members-only intel.
$79 /month
Browse the full glossary — 150+ finance recruiting and technical terms, in plain English.