Examlex
Pathogens
Direct Non-Controlling Interest
A proportional interest in a subsidiary not held by the parent company, representing a share in the equity and profits of the subsidiary.
Retained Earnings
The portion of net income not distributed as dividends but retained by the company to be reinvested in its core business or to pay debt.
Limited
Describes a form of company structure that legally protects its shareholders' liability to the amount of capital they invested.
Consolidation Adjustment Entries
are journal entries made in the preparation of consolidated financial statements to eliminate transactions between entities within the same group, ensuring accurate representation of financials as if the group was a single entity.
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