Since NCI is now considered equity, changes in a parent's controlling interest in its subsidiary that do not result in change of control are accounted for as equity transactions, or transactions between shareholders.

Is redeemable noncontrolling interest equity or liability?

The redeemable non-controlling interest represents the equity interests of PrinceRidge which are not owned by the Company. ... Any increases or decreases in the amount owed will be recorded as interest income or expense and will be included in the non operating section of the consolidated statement of operations.

Is non-controlling interest an asset?

Non-controlling interests are measured at the net asset value of entities and do not account for potential voting rights. Most shareholders of public companies today would be classified as holding a non-controlling interest, with even a 5% to 10% equity stake considered to be a large holding in a single company.