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Unrealised Profits
Profits that have been recorded on paper through accounting but have not yet been actualized through cash transactions.
NCI Allocation
The process of distributing the non-controlling interest’s share of equity in the consolidated financial statements.
Upstream Transactions
Transactions where a subsidiary sells goods or services to its parent company.
Unrealised Intragroup Profit
Profit on transactions within a group of companies that has not been realized outside the group, affecting consolidated financial statements.
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