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Passive Minority Interests

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Abstract

Passive minority interests consist of various types of non-controlling interests in competitors, such as minority shareholdings and interlocking directorships. Loans and other financial products involving competitors may also play a crucial role in creating mutual interactions among the parties. A minority interest is the portion of a consolidated entity that is not owned by the consolidating entity. A consolidated entity may be formed through management/shareholding control and also depends on the prevailing accounting/regulatory environment.

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Correspondence to Nikolaos E. Zevgolis .

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Zevgolis, N.E., Fotis, P.N. (2019). Passive Minority Interests. In: Marciano, A., Ramello, G.B. (eds) Encyclopedia of Law and Economics. Springer, New York, NY. https://doi.org/10.1007/978-1-4614-7753-2_742

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