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Intragroup Transactions
Deals or exchanges of goods, services, or funds between entities under the same parent company, often used for transferring resources within a corporate group.
NCI Share
The portion of equity (net assets) in a subsidiary not attributable, directly or indirectly, to the parent company, also known as non-controlling interest share.
Adjusted
Modified or changed financial statements or data to reflect more accurately the economic reality.
Negative NCI
A scenario where the non-controlling interest (minority interest) in a subsidiary has a debit balance, indicating that the subsidiary has incurred losses.
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