Equity before minority interest is a measure of shareholders’ equity that includes both the equity attributable to the parent company and the equity attributable to the non-controlling interests (also known as minority interests). Non-controlling interests are the portion of equity in a subsidiary that is not owned by the parent company. Equity before minority interest is reported on the consolidated balance sheet of a parent company and its subsidiaries. It shows the total equity of the group before deducting the share of equity that belongs to the non-controlling shareholders.