Minority interests are interest attributable to non-controlling shareholders. Minority interests are presented in the equity, separately from the equity of the owners of the parent. At business combinations minority interests should be valued either at fair value or at the minority’s proportionate share of the acquiree’s net assets. Minority interests are assigned the minority shareholder’s portion of the equity of the subsidiary. Changes in a parent’s ownership interest in a subsidiary that do not result in a loss of control are accounted for as equity transactions.