NONCONTROLLING INTERESTS

12 Months Ended

Dec. 31, 2013

The following table presents the activity in noncontrolling interests during 2013 and 2012 (in thousands):



	For the Year Ended December 31, 2013						For the Year Ended December 31, 2012
	RSO			RAI			RSO			RAI
Noncontrolling interests, beginning of year	$	582,323		$	279		$	399,288		$	319
Net income attributable to noncontrolling interests	45,581			20			62,560			557
Other comprehensive income	13,035			—			19,249			—
Proceeds from issuance of equity interests, net	190,222			24			170,928			—
Amortization of stock-based compensation	10,472			—			4,636			—
Discount on RSO senior convertible notes	4,851			—			—			—
Distributions to noncontrolling interests	(103,120		)	(85		)	(74,340		)	(595		)
Other	—			—			2			(2		)
Noncontrolling interests, end of year	$	743,364		$	238		$	582,323		$	279

The following table presents the activity in noncontrolling interests during 2011 (in thousands):



	For the Year Ended December 31, 2011
	RSO			RAI
Noncontrolling interests, beginning of year	$	318,145		(3,474		)
Net income (loss) attributable to noncontrolling interests	36,370			(1,679		)
Other comprehensive (loss) income	(12,409		)	13
Proceeds from issuance of stock, net	129,911			—
Amortization of stock based compensation	2,526			28
Distributions to noncontrolling interests	(72,817		)	—
Related party debt forgiveness	(1,552		)	—
Other	(886		)	85
Deconsolidation of LEAF	—			1,647
Exchange of LEAF Financial common stock held by management for LEAF common stock	—			3,468
LEAF common stock issuance costs	—			(221		)
LEAF warrants issued to Guggenheim	—			452
Noncontrolling interests, end of year	$	399,288		$	319

- 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.

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