In the balance sheet this offset is normally a credit shown as a separate caption in stockholder's equity, representing the noncontrolling interest in consolidated net assets equal to to the noncontrolling percentage ownership in the net assets of the subsidiary. Some entities choose to present this caption between liabilities and stockholder's equity; however
... such noncontrolling interests do not meet the definition of a liability and represent residual interests in components of the consolidated entity.
Заранее спасибо!