Columbia Sportswear Company Annual report pursuant to Section 13 and 15(d)

Annual report pursuant to Section 13 and 15(d)

Non-Controlling Interest Non-Controlling Interest (Notes)

Non-Controlling Interest Non-Controlling Interest (Notes)	12 Months Ended
	Dec. 31, 2013
Noncontrolling Interest [Abstract]
Non-controlling Interest	NOTE 4—NON-CONTROLLING INTEREST The Company owns a 60% controlling interest in a joint venture formed with Swire Resources, Limited ("Swire") to support the development of the Company's business in China. The joint venture was in a formation and start-up phase during 2013 and began operations on January 1, 2014. In 2013, Swire made an initial capital contribution of $8,000,000 in cash, and the Company made an initial capital contribution of $12,000,000 in cash. The accounts and operations of the joint venture are included in the Consolidated Financial Statements as of December 31, 2013. Swire's share of the net loss of the joint venture is included in net loss attributable to non-controlling interest in the Consolidated Statements of Operations for the year ended December 31, 2013. The 40% non-controlling equity interest in the joint venture is presented separately in the Consolidated Balance Sheet and Consolidated Statement of Equity for the year ended December 31, 2013.

- 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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