термин явно штацкий. И относится к отражению в балансе не принадлежащих материнской компании активов дочерних компаний (т.е. принадлежащих миноритариям этих дочек).
Как видно из следующего текста, та доля в дочерней компании, которая не принадлежит материнской компании, отражается в статье баланса "Minority Interest" в разделе Liabilities. Текст, думаю, будет более внятным, чем моя попытка объяснить сабж.
Ура, товарищи! (с)
Да здравствует интернет - источник знаний!
http://beginnersinvest.about.com/cs/investinglessons/l/blles3mininters.htm

Minority Interest

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.═ An example will help clarify.

In 1983, Nebraska Furniture Mart was the most successful home furnishings store in the United States.═ It's gross annual sales exceeded $88.6 million, and the company had no debt.═ At the time, Warren Buffett, the CEO of Berkshire Hathaway, was searching for great businesses to acquire.═ After noticing how successful the furniture business appeared to be, he approach the owner, Rose Blumpkin, and offered to buy the company.

Almost immediately, Rose offered to sell 90% of Nebraska Furniture Mart to Berkshire for $55 million.═ The next day, Buffett walked into the store and handed her a check.═ This made NFM a partially-owned subsidiary of Berkshire.═ (A subsidiary is a company controlled by another company through ownership of at least a majority of the voting stock.)═ Since subsidiaries are controlled by their parent companies, accounting rules allow for them to be carried on the parent company's balance sheet1.═ When Berkshire bought its 90% stake in Furniture Mart, it was able to add the assets of the furniture giant to its own balance sheet.

This presents a problem.═ Berkshire can now add the assets of Nebraska Furniture Mart to its balance sheet, but technically, it doesn't own them all.═ Remember, Rose Blumpkin only sold 90% of her company - she kept the other 10%.═ Berkshire will somehow have to show that some of the assets on its balance sheet belong to Rose, who has a minority interest in NFM.═ To do this, it will calculate the value of Rose's stake in the subsidiary and put it under a liability account called "Minority Interest".═ These are the assets Berkshire "owes" Rose.

A company may have several minority partners in many subsidiaries.═ The minority interest of all of these partners is added together and placed on the balance sheet.

Note 1 A company can integrate the balance sheet of its subsidiary if it owns 80% or more.═ It can report earnings of the subsidiary if it owns 20% or more.