Examlex
Under multipart pricing:
Unrealised Profit
Profit that has been generated but not yet realized through a transaction, such as an increase in the value of an investment that hasn't been sold.
Unrealised Profits
Profits that have been accumulated on paper through asset appreciation or investments but have not been converted into cash through sales.
Intragroup Sale
Sales transactions that occur between entities within the same group or parent company, often used in the context of transfer pricing and consolidation adjustments.
Consolidation
The process of combining the financial statements of two or more entities into one, typically within a group controlled by a parent company.
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