Examlex
What is a lingua franca?
Shares
Units of ownership interest in a corporation or financial asset that provide a portion of the company's profits and losses to the shareholder.
Book Value
The net value of a company's assets minus its liabilities, often used to assess the company's worth on its balance sheet.
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.
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