Redeemable non-controlling interests in consolidated subsidiaries

6 Months Ended

Jun. 30, 2011

Redeemable non-controlling interests in consolidated subsidiaries

Redeemable non-controlling interests in consolidated subsidiaries

9. Redeemable non-controlling interests in consolidated subsidiaries

Redeemable non-controlling interests in consolidated subsidiaries and the related net income (loss) attributable to redeemable non-controlling interests in consolidated subsidiaries are comprised as follows:

	As of June 30, 2011		As of December 31, 2010

	(dollars in thousands)
*Redeemable non-controlling interests in consolidated subsidiaries*
Operating Companies	$	940	$	1,009
Consolidated Funds		113,409		143,337

	$	114,349	$	144,346

	Three Months Ended June 30,					Six Months Ended June 30,

	2011			2010		2011			2010
	(dollars in thousands)					(dollars in thousands)
*(Income) loss attributable to redeemable non-controlling interests in consolidated subsidiaries*
Operating Companies	$	(1,465	)	$	—	$	(1,940	)	$	—
Consolidated Funds		(993	)		2,552		(1,316	)		(5,504	)

	$	(2,458	)	$	2,552	$	(3,256	)	$	(5,504	)

- Definition

The entire disclosure for noncontrolling interest in consolidated subsidiaries, which could include the name of the subsidiary, the ownership percentage held by the parent, the ownership percentage held by the noncontrolling owners, the amount of the noncontrolling interest, the location of this amount on the balance sheet (when not reported separately), an explanation of the increase or decrease in the amount of the noncontrolling interest, the noncontrolling interest share of the net Income or Loss of the subsidiary, the location of this amount on the income statement (when not reported separately), the nature of the noncontrolling interest such as background information and terms, the amount of the noncontrolling interest represented by preferred stock, a description of the preferred stock, and the dividend requirements of the preferred stock.

+ References+ Details