问题如下：
The non-controlling (minority) interest in consolidated subsidiaries is presented on the balance sheet:
选项：
A.as a long-term liability.
B.separately, but as a part of shareholders’ equity.
C.as a mezzanine item between liabilities and shareholders’ equity.
解释：
B is correct.
The non-controlling interest in consolidated subsidiaries is shown separately as part of shareholders’ equity.
解析：考察non-controlling interest的概念，少数股东权益属于所有者权益的一项，在所有者权益中单独列出来，所以选B。
老师，consolidated subsidiaries 是什么意思？
