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Describe the difference between passive and active euthanasia.
Consolidated Earnings
The aggregate amount of net income earned by a parent company and its subsidiaries, reported as a single figure in the parent's financial statements.
Diluted Earnings
Net income available to common shareholders, adjusted for the potential impact of convertible securities, options, and warrants, showing earnings per share if all convertibles were exercised.
Investing Section
Part of the cash flow statement that reports the acquisition and disposal of long-term investments and property, plant, and equipment.
Operating Section
The part of the income statement that displays the revenues and expenses directly related to the core business operations.
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