Examlex
Opal needs to add a chart element that describes each of the parts that help make up a chart.She should do which of the following?
Non-Controlling Interest (NCI)
A portion of the equity in a subsidiary not attributable, directly or indirectly, to a parent company, reflecting the minority shareholders' stake.
Consolidated Balance Sheet
A financial statement that presents the assets, liabilities, and shareholders' equity of a parent company and its subsidiaries as a single entity.
Consolidated Retained Earnings
The portion of earnings not distributed as dividends to shareholders and consolidated from both the parent company and its subsidiaries.
Shareholders' Equity
The residual interest in the assets of a corporation after deducting liabilities, representing the ownership interest of shareholders.
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