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Non-controlling Interest
A stake in a company that is less than 50%, implying that the holder does not have control over the company's operations.
Equity
The value of an ownership interest in a company, calculated as company assets minus its liabilities and representing the net assets owned by shareholders.
Acquisition Date
The exact date on which control of a business is obtained by the acquirer, upon which the acquirer applies acquisition accounting.
Non-controlling Interest
The portion of equity interest in a subsidiary not attributable to the parent company.
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