Noncontrolling Interest

3 Months Ended

Mar. 31, 2015

NONCONTROLLING INTEREST

Noncontrolling interest primarily represents, until the deconsolidation of Borgata on September 30, 2014, the 50% interest in Holding Company held by the Divestiture Trust for the economic benefit of MGM, which was initially recorded at fair value at the March 24, 2010 date of the effective change in control.

There were no changes in the noncontrolling interest during the three months ended March 31, 2015. Changes in the noncontrolling interest for the three months ended March 31, 2014, are as follows:



	Three Months Ended March 31, 2014
(In thousands)	Holding Company			Other		Total
Balance, January 1, 2014	$	180,430		$	20	$	180,450
Attributable net loss	(5,043		)	—		(5,043		)
Capital contributions	—			30		30
Balance, March 31, 2014	$	175,387		$	50	$	175,437

- 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.

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