Examlex
Factor using the ac-method.
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Pre-Acquisition Entry
An accounting entry made to adjust the values of the acquiree's assets and liabilities to their fair values at the acquisition date before they are consolidated.
Non-Controlling Interest
represents the portion of equity in a subsidiary not attributable, directly or indirectly, to the parent company, reflecting the minority shareholders' claim on the subsidiary's assets and earnings.
Subsidiary
A company controlled by another company, known as the parent company, usually through ownership of more than 50% of its voting stock.
Indirect NCI
An accounting term referring to the portion of equity in a subsidiary not directly attributable to the parent company, calculated on a proportional basis.
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