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"Cash" includes everything except for
Non-Controlling Interest
A share in the equity of a subsidiary not owned by the parent company, also known as minority interest.
Control Premium
An additional amount paid over the fair market value for a controlling interest in a company.
Non-Controlling Interest (NCI)
Equity interest in a subsidiary not attributable to the parent company, reflecting the minority shareholders' stake in the subsidiary's net assets.
Consolidated Balance Sheet
A financial statement showing the total assets, liabilities, and equity of a parent company and its subsidiaries as if they were a single entity.
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