DOW INC
For the period ended Mar 31, 2024. Filed Apr 26, 2024.
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A company's report for each of its first three quarters. The financial statements are not audited. It shows how the business has moved since the last annual report, and what management says changed.
Mar 31, 2024 · Filed Apr 26, 2024
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Noncontrolling Interests
NOTE 14 –NONCONTROLLING INTERESTS
Ownership interests in the Company's subsidiaries held by parties other than the Company are presented separately from the Company's equity in the consolidated balance sheets as "Noncontrolling interests." The amount of consolidated net income attributable to the Company and the noncontrolling interests are both presented on the face of the consolidated statements of income.
The following table summarizes the activity for equity attributable to noncontrolling interests for the three months ended March 31, 2024 and 2023:
| Noncontrolling Interests | Three Months Ended | |
|---|---|---|
| In millions | Mar 31, 2024 | Mar 31, 2023 |
| Balance at beginning of period | $501 | $529 |
| Net income attributable to noncontrolling interests | 22 | 20 |
| Distributions to noncontrolling interests | (14) | (13) |
| Cumulative translation adjustments | (16) | (3) |
| Other | (1) | 1 |
| Balance at end of period | $492 | $534 |
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