Examlex
When a police officer discriminates against members of a certain social class by arresting them in all circumstances while only giving warnings to all others, it is an example of individual discrimination.
Net Income Attributable
The portion of net income (profit) that is available to the shareholders, after accounting for dividends to preferred stockholders and other adjustments.
Noncontrolling Interest
A stake in a company that is less than 50%, implying that the holder does not have control over the company's operations.
Equity Method
The equity method is an accounting technique used to record investments in associate companies where the investor has significant influence but does not control the company outright, typically identified by owning 20-50% of the voting stock.
Deferred Intra-entity
Pertains to transactions between entities within the same company that are not settled immediately but are recorded and settled at a later date.
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