Controlling interest

This article needs additional citations for verification. Please help improve this article by adding citations to reliable sources. Unsourced material may be challenged and removed. Find sources: "Controlling interest" – news · newspapers · books · scholar · JSTOR (September 2012) (Learn how and when to remove this message)

A controlling interest is an ownership interest in a corporation with enough voting stock shares to prevail in any stockholders' motion. A majority of voting shares (over 50%) is always a controlling interest. When a party holds less than the majority of the voting shares, other present circumstances can be considered to determine whether that party is still considered to hold a controlling ownership interest.^[1]

In the United States, Delaware corporations have a 2/3 vote requirement for a motion to pass.^{[citation needed]} In theory, this would mean that a controlling interest would have to be over two-thirds of the voting shares.

A 2019 study published in the Virginia Law Review said dual-class stock structures, common to newly public technology companies, creates governance risks and costs, including the potential loss of economic value for non-voting shares held by public investors.^[2][3]

• Consolidation (business)
• Holding company
• Minority interest
• Parent company
• Subsidiary

This accounting-related article is a stub. You can help Wikipedia by expanding it.

• v
• t
• e