controlling interest


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Controlling Interest

Fifty percent plus one ownership of the stock in a publicly-traded company. This gives the person or company with the controlling interest outright control of the company's operations, especially the election of its board of directors. Some investors with controlling interest are not involved in the daily operations of the company, but most are. Indeed, an individual person with controlling interest is often the company's founder. The person or company with controlling interest is called the majority shareholder. See also: Parent company.

controlling interest

The ownership of a quantity of outstanding corporate stock sufficient to control the actions of the firm. Controlling interest often involves ownership of significantly less than 51% of a firm's outstanding stock because many owners fail to participate in decision making.
References in periodicals archive ?
States that take a broad approach generally tax transfers of a controlling interest in an entity that owns in-state property Jurisdictions that adopt this approach can and do impose tax in connection with business acquisitions, mergers, stock sales or other changes in a legal entity ownership.
The example could be applicable to all states that have adopted a controlling interest transfer tax that is based on the criteria of a real estate company determination.
We have to find out whether it is a controlling interest or not.
Following the recent board changes, I have been talking to representatives of shareholders holding a controlling interest.
Revenue, non-GAAP net income and net income attributable to controlling interest in Q3 2008 were USD60.
This holds true even if none of the corporate shareholders has a controlling interest in the entity.
If Al Davis would sell the controlling interest so that we had local ownership and a local commitment, I'd be all for it,'' Coliseum Commissioner Sheldon Sloan said.
897-1 (f)(1)(iii)); if the corporation holds a controlling interest in another corporation (i.
In this case, the plaintiff acquired a controlling interest through a series of stock purchases in Rangaire Corporation, which was a publicly traded company.
While a donor or a decedent may transfer, in total, a controlling interest in stock to the same number of recipients, a smaller gift tax valuation may result because of the application of a minority interest discount to the gifts that would not be applied to the bequests.