In one sentenceThe share of partners other than the parent company in the subsidiary's net assets and profits; it appears separately within equity in the consolidated statements.
Simply put
In the consolidated statements the subsidiary's items are combined in full even if the parent does not own all of it. To keep the picture fair, the others' share of profit and equity is shown separately.
That is why you see two lines at the bottom of the consolidated income statement: profit attributable to the parent company's shareholders, and profit attributable to non-controlling interests.
Worked example
A parent company owns 70% of a subsidiary that made a net profit of 400,000 SAR.
Subsidiary's net profit400,000
Other partners' share = 100% − 70%30%
Parent company's share = 400,000 × 70%280,000
Non-controlling interests = 400,000 × 30%120,000 SAR
Don't confuse it with
LiabilityNon-controlling interests are part of equity, not a debt owed by the group.