我在看书的时候遇到下面一段话（其实我不是学会计或财管的，也不是来考这个东东，但是里面遇到这方面的问题）
Minority interests arise when a third party owns some percentage of one
of the firm’s consolidated subsidiaries. Typically, minority interest represents
a small portion of firm value and only in rare instances does it
become significant. Similar to debt, market value of minority interest is
the preferred choice. However, there is no market pricing for minority
interest; thus, the estimated fair value is used instead. There are two commonly
adopted approaches. The first is to use the book value of minority
interest reported on the balance sheet. The second approach is to estimate
minority interest as a portion of the gross equity value.

Gross equity value
is the residual of the firm value after subtracting the market value of debt
and preferred stocks. The appropriate portion is determined by the ratio
of minority interest expense (reported in the income statement) divided
by recurring earning, i.e.,
　　　　　　　　　MinorityIntExpense
MinorityInterest  = ———————————×（FirmValue  −debt − preferredStk)　　　　　　　　　（１）
　　　　　　　　　RecurringEarning

Recurring earning excludes extraordinary items; it is earning before
tax (EBT) minus tax expense and plus equity earnings.

为什么Minority interest没有市场价格呢？Minority interest不是少数股权么，那么不可以用股数×每股价格来计算吗？
而且书上给出的这个计算式子也没搞懂，为什么也不是股数×每股价格呢？

希望有这方面的同学能指点迷津，谢谢！