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What are two ways a primary magma can be generated?
Fair Value Adjustment
An accounting process to adjust the book value of assets or liabilities to their current market value, often for financial reporting purposes.
Consolidated Balance Sheet
A financial statement that aggregates the financial position of a parent company and its subsidiaries, presenting the assets, liabilities, and equity of the entire group as if it were a single entity.
Affiliated Companies
Affiliated companies are those that are connected or associated with each other through common ownership, control, or influence, but are not fully integrated as a single entity.
Consolidated Total
Combined total figures that merge the financial statements of a parent company and its subsidiaries into one comprehensive financial statement.
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