Examlex
Factor out the largest possible common factor.
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Significant Influence
The power to participate in the financial and operating policy decisions of an investee but not control those policies.
Consolidated Financial Statements
Financial statements that aggregate the financial information of a parent company and its subsidiaries as if they were a single entity.
Parent
A term used to refer to a company that owns more than half of another company, making the latter a subsidiary.
Subsidiary Companies
These are companies that are controlled by another company, known as the parent company, through ownership of more than half of their voting stock.
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