FACTOID # 23: Wisconsin has more metal fabricators per capita than any other state.
 
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Encyclopedia > Controlling interest

Controlling interest is to have control of a large enough portion of voting stock in a company such that no other stock holder can oppose you. In theory this means that controlling interest is 50% of the voting stock plus one. In practice, though, controlling interest can be far less than that, as it is rare that 100% of a company's voting shareholders actively vote.


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The Association of the Bar of the City of New York (1277 words)
The transfer of a controlling interest in an entity owning a leasehold is considered a taxable event irrespective of the remaining term of the lease, a factor usually applied in applying the RETT to leasehold grants.
The transfer of a controlling interest in a contract vendee or in the holder of a foreclosure bid are considered taxable, as is the gift transfer of a controlling interest to the extent of outstanding mortgage indebtedness apportioned to the interest being transferred.
Interests that are not exempt will be subject to tax even if they represent less than 50% of the capital, profits or other beneficial interests in the entity owning the interest in real property if the total of the interests being transferred, without consideration of the no change exemption, is 50% or more.
Revising GAAP for consolidations: join the debate. (generally accepted accounting principles) (4031 words)
Although controlling financial interest is not defined, the implication in paragraph 1 is that the primary consolidation criterion is control.
Control, as the term is used in the DM, is the power of one entity to direct or cause the direction of the management and operating and financing policies of another entity.
Non-controlling interest is not part of consolidated stockholders' equity because the non-controlling investors in a subsidiary do not have an ownership interest in the subsidiary's parent.
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