- Definition

Carrying amount, attributable to parent and noncontrolling interests, of an entity's issued and outstanding stock which is not included within permanent equity. Temporary equity is a security with redemption features that are outside the control of the issuer, is not classified as an asset or liability in conformity with GAAP, and is not mandatorily redeemable. Includes any type of security that is redeemable at a fixed or determinable price or on a fixed or determinable date or dates, is redeemable at the option of the holder, or has conditions for redemption which are not solely within the control of the issuer. Includes stock with a put option held by an ESOP and stock redeemable by a holder only in the event of a change in control of the issuer.

+ References + Details

Non-Controlling Interests and Redeemable Preferred Stock of Subsidiaries - Summary of Non-controlling Interests Balance on Condensed Consolidated Balance Sheet (Details) - USD ($) $ in Thousands	Dec. 31, 2022	Sep. 30, 2022	Jun. 30, 2022	Dec. 31, 2021	Sep. 30, 2021	Jun. 30, 2021
Balance as of
Temporary equity	$ 2,977	$ 2,887	$ 2,225	$ 2,948	$ 2,844	$ 2,639
Total Non-controlling interests	5,954		8,758
Great Elm Healthcare, LLC (HC LLC)
Balance as of
Temporary equity	2,977		2,225
Permanent equity	2,977		2,225
Total	$ 5,954		4,450
Consolidated Fund
Balance as of
Permanent equity			642
Forest
Balance as of
Permanent equity			$ 3,666