"Noncontrolling interest":

is a component of the parent company's net income and reported on the income statement.

is a component of stockholders' equity attributable to the parent company and reported on the balance sheet.

is the portion of equity in a subsidiary not attributable, directly or indirectly, to the parent company, and reported on the balance sheet within equity, but separate from the parent company's equity.

is not reported within the parent company's consolidated financial statements, but instead reported within the minority stockholders' financial statements.