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Freedom from restraint
Noncontrolling Interest
A portion of equity in a subsidiary not owned by the parent company, reflecting the minority shareholders' ownership in the subsidiary's net assets and income.
Consolidated Statement
Financial statements that aggregate the financial position and operations of a parent company and its subsidiaries, presenting them as a single economic entity.
Cash Flows
The aggregate monetary transactions entering and leaving a corporation, chiefly influencing its cash flow.
Consolidated Cost Of Goods Sold
The total cost of goods sold by a combined entity, including all subsidiaries, after eliminating intercompany transactions.
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