Noncontrolling interest is reported in the equity section of the consolidated balance sheet:

	A.	In separate lines representing the noncontrolling interest's share of the consolidated entity's shareholders' equity accounts (capital stock, retained earnings, etc.)
	B.	As one line as a component of consolidated shareholders' equity
	C.	As one line, as a contra to total consolidated shareholders' equity
	D.	In two separate lines representing the noncontrolling interest's share of (1) the consolidated entity's stock accounts and (2) retained earnings and accumulated other comprehensive income accounts