Kapitał mniejszości w zarządzaniu przedsiębiorstwem złożonym
Minority capital in the management of capital group

Summary/Abstract: The purpose of the article is defining, description and way of measurement of minority capital as well as the presentation of the way of estimation of influence of minority interest on the financial results of capital groups. Minority capital is a position of consolidated fund report of financial capital group, which has a new meaning according to the amended accountancy act. The accomplished changes in the sources of information in the range of minority capital have caused that the importance of minority participation grows in the estimation of financial report. The analysis of consolidated financial reports paying special attention to minority capital enables to obtain the information on the level of direct and indirect control of a parent company as well as to show the level of obligations of minority shareholder. Therefore, managers of a capital group should pay special attention to the minority capital.

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