Examlex
The midpoint on a bipolar semantic differential scale is a neutral point.
Acquisition Differential
The difference between the purchase price of a company and the fair value of its identifiable assets and liabilities.
Non-Controlling Interest
A portion of the equity in a subsidiary not owned by the parent company, typically shown separately in the consolidated financial statements.
Net Income
The total earnings of a company after deducting all expenses and taxes from revenue, indicating the company's profit.
Intercompany Profit
Profits that arise from transactions between companies under common control, which may need to be eliminated in consolidated financial statements.
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