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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.
Minority Shareholders
Shareholders who own less than 50% of a company's shares, often having limited control or influence over company decisions.
Intra-Entity Receivables
Amounts owed to a company by its own subsidiaries or divisions, representing internal transactions within a single entity.
Owned Subsidiary
A company whose majority shares or all are held by another company, making it a controlled entity within a larger corporate structure.
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