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The "alpha" particle is
Consolidated Financial Statements
The financial statements of a group in which the assets, liabilities, equity, income, expenses, and cash flows of the parent and its subsidiaries are presented as those of a single economic entity.
Ownership Interest
The right or claim an individual or entity has on assets, often evidenced by equity or shares in a company.
Parent
An entity that controls one or more entities.
Inter-Entity Transactions
Transactions occurring between two parts of the same company, often requiring elimination adjustments in consolidated financial statements.
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