Voting interest (or voting power) in business and accounting means the total number, or percent, of votes entitled to be cast on the issue at the time the determination of voting power is made, excluding a vote which is contingent upon the happening...
A controlling interest is an ownership interest in a corporation with enough voting 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...
A variable interest entity (VIE) is a legal structure defined by the Financial Accounting Standards Board (FASB) for situations where control over a legal entity may be demonstrated through means other than voting rights. A public company with a...
In accounting, minority interest (or non-controlling interest) is the portion of a subsidiary corporation's stock that is not owned by the parent corporation. The magnitude of the minority interest in the subsidiary company is generally less than...
The Zone of Interest is a 2023 historical drama film written and directed by Jonathan Glazer. Loosely based on the 2014 novel by Martin Amis, the film concerns the life of German Auschwitz commandant Rudolf Höss and his wife Hedwig, who live with...
Compulsory voting, also called universal civic duty voting or mandatory voting, is the requirement that registered voters participate in an election. As of January 2026, 21 countries have compulsory voting laws. Law enforcement in those countries...
Electronic voting by country varies and may include voting machines in polling places, centralized tallying of paper ballots, and internet voting. Many countries use centralized tallying. Some also use electronic voting machines in polling places.
Non-voting stock is the stock that provides the shareholder very little or no vote on corporate matters, such as election of the board of directors or mergers. This type of share is usually implemented for individuals who want to invest in the...
In business, a top-up is a variation of a company's stock repurchase program for common shareholders. Although this buyback reduces voting interest of its shareholder, the shareholder may subsequently increase its holdings, called a top-up. For...