Give three situations under which an Enterprise can become a holding company. Write a brief note on computation of minority interest for a holding company.
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A minority interest is ownership or interest of less than 50% of an enterprise. The term can refer to either stock ownership or a partnership interest in a company. The minority interest of a company is held by an investor or another organization other than the parent company. Minority interests generally come with some rights for the stakeholder such as the participation in sales and certain audit rights.
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