company X holds 100 percent equity shares in company A and 75 percent preference shares in same company. Do we need to calculate Minority Interest for remaining 25 percent ?
As far as preference shareholders are concerned , the minority interest will be 25% only.
However as a seperate group of investors, they have right ,(in case of default by company as regards preference shares Dividend or Redemption etc) to demand for a meeting of preference shareholders and all related rights .