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According to the person-situation interaction point of view, behaviour
Sequence of Acquisition Dates
Refers to the chronological order in which significant ownership interests in other entities are obtained, impacting the consolidation process and valuation of investments.
Indirect NCI
Represents the portion of equity in a subsidiary not attributable directly to the parent company, often arising in complex group structures.
Tiered Group
A structure of multiple groups or entities arranged in a hierarchy, where control or ownership is exercised through several layers.
Notional Profits
Hypothetical or estimated profits based on assumptions or projections, not actual earnings.
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