Replies to post #74605 on Muscle Pharm Corporation (MSLPQ)

[JimmyJams]

http://en.m.wikipedia.org/wiki/Minority_interest

" minority interest is reported on the consolidated income statement as a share of profit belonging to minority shareholders."

[JimmyJams]

http://en.m.wikipedia.org/wiki/Associate_company

"Associate value is reported in the balance sheet as an asset, the investor's proportional share of the associate's income is reported in the income statement and dividends from the ownership decrease the value on the balance sheet."