Examlex
Net operating working capital is equal to current assets less excess cash minus the difference between current liabilities and notes payable.
Consolidated Shareholders' Equity
The total amount of equity attributed to shareholders of the parent company and its subsidiaries, after eliminating intra-group transactions and balances.
Non-controlling Interest
Non-controlling interest is a portion of the equity in a subsidiary not owned directly or indirectly by the parent company, representing minority shareholders' interest in the subsidiary's net assets.
Equity Method
A method of accounting in which an investor recognizes its share of the profits and losses of an investee company in proportion to its ownership interest.
Fair Values
The estimated price at which an asset or liability could be exchanged in an orderly transaction between market participants at the measurement date.
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