Just to add a small tidbit about the term:
A controlling interest is:
# A firm has a controlling interest in another business entity when
it owns more than 50 percent of that entity's voting stock.
highered.mcgraw-hill.com/sites/0072973714/student_view0/glossary.html
# ownership of
more than 50% of a corporation's voting shares
wordnet.princeton.edu/perl/webwn
# Controlling interest in a corporation means to
have control of a large enough block of voting stock shares in a company
such that no one stock holder or coalition of stock holders can successfully oppose a motion. ...
en.wikipedia.org/wiki/Controlling interest
Hence a non-controlling interest is anyone with stocks that amount to less than 50%. A non-controlling interest is a minority interest so you would be safe with both suggested terms of μειοψηφική συμμετοχή, μη ελέγχουσα συμμετοχή.
I quote my "define" results of the term:
# Shareholders who own
less than half the shares in a corporation.
www.rbeck.com/ryan_beck3/invest_glosry_MbMs.htm# The portion of a subsidiary corporation's stock that is not owned by the parent corporation.
www.crfonline.org/orc/glossary/m.html# Minority interest in business is
ownership of a company that is less than 50% of outstanding shares. Revenue and expense from "minority interests" are sometimes reported on the income statement of the owning company. ...
en.wikipedia.org/wiki/Minority interest
I also quote from
investopedia: "1.
A significant but non-controlling ownership of less than 50% of a company's voting shares by either an investor or another company. 2. A non-current liability that can be found on a parent company's balance sheet that represents the
proportion of its subsidiaries owned by minority shareholders."
And last but not least I quote from
About.com's "Investing for beginners":"When you look at a balance sheet, you will see an entry called "Minority Interest". This refers to the equity of the minority shareholders in a company's subsidiaries."
Let it be noted (albeit a small note) that the term changes slightly wording if it is found within balance sheets. If you read through the quoted references you will see the slight difference.
