Examlex
When a company whose ability to repay its obligations in full is uncertain borrows funds
Non-controlling Interest
The portion of equity interest in a subsidiary not attributable directly or indirectly to the parent company.
Acquisition Date
The specific date on which control of one corporation is acquired by another, dictating the measurement of values for transaction accounting.
Subsidiary Entity
A company that is controlled by another company, known as the parent company, typically through ownership of more than half of its voting stock.
Business Combination
Transactions or events that result in the merger of two or more companies, leading to the formation of a single entity.
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