Note 5 - Noncontrolling Interests
|9 Months Ended|
Sep. 30, 2021
|Notes to Financial Statements|
|Noncontrolling Interest Disclosure [Text Block]||
Note 5 - NONCONTROLLING INTERESTS
Operating Partnership Units and Restricted Stock Units
The Company’s noncontrolling interests include interests issued by the Operating Partnership and RSUs. See Note 6 for a description of our RSUs.
The activity for the Company’s noncontrolling interest issued by the Operating partnership is set forth in the following table:
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.
Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef