Given a text T, and several options, according to the question posed in the text T to choose the most appropriate option from the options as the answer, please directly output the most appropriate option, do not need to output the explanation.

The non-controlling (minority) interest in consolidated subsidiaries is presented on the balance sheet:
Option A:as a long-term liability.
Option B:separately, but as a part of shareholders’ equity.
Option C:as a mezzanine item between liabilities and shareholders’ equity.

Answer: B