Examlex
________ is the process of identifying and tracking high-potential employees who will be able to fill top management positions when they become vacant.
Parent Interest
Refers to the share of equity interest held by the parent company in a subsidiary, reflecting ownership and control.
Non-controlling Interest
A share in the equity and earnings of a subsidiary that are not owned by the parent company, also known as minority interest.
Consolidated Financial Report
A comprehensive financial statement that combines the financial information of a parent company with that of its subsidiaries, presenting it as a single economic entity.
Exercise Control
The ability of an entity (like a parent company) to govern the financial and operating policies of another entity (like a subsidiary) to benefit from its activities.
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