MINORITY INTEREST Definition

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MINORITY INTEREST is the interest or percentage ownership of a group of stockholders who, in total, own less than 50% of the shares in the corporation.

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QUALIFIED OPINION is the auditor's opinion accompanying a financial statement that calls attention to limitations in the audit or exceptions the auditor has taken with the audit of the statements.

CONTRACTEE is the person or entity who will receive the goods or services under the provisions of the contract.

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