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What are computer programs that perform destructive acts based upon a trigger event called?
Inter-Entity Transactions
Transactions that occur between two entities within the same parent company or corporate group, affecting the accounting practices and consolidation processes of the group.
NCI
An acronym for Non-Controlling Interest, representing minority ownership in an enterprise, where the owner does not have significant control over the company’s operations.
Dividend
A distribution of profits by a corporation to its shareholders, usually in the form of cash or additional shares.
Indirect NCI
Non-controlling interest (NCI) that is not directly held but is influenced through another subsidiary, affecting the parent company's consolidation process and equity valuation.
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