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NON-CONTROLLING INTEREST | 3 Months Ended
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Mar. 31, 2014
NON-CONTROLLING INTEREST |
NON-CONTROLLING INTEREST | NOTE 12 — NON-CONTROLLING INTEREST The following table presents the non-controlling interest activity for the three months ended March 31, 2014 and 2013:
|  | 2014 |  | 2013 |
Balance as of January 1, |  | $ | 28.2 |  | $ | 24.0 |
Net earnings |  | 1.2 |  | 1.6 |
Dividend paid |  | (0.3 | ) | (0.5 | )
Other |  | (0.1 | ) | — |
Balance as of March 31, |  | $ | 29.0 |  | $ | 25.1 |

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- Definition 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. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 210 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SX 210.5-02.31) -URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 810 -SubTopic 10 -Section 50 -Paragraph 1A -URI http://asc.fasb.org/extlink&oid=18733093&loc=SL4573702-111684 + Details
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