Examlex
Some car batteries require the periodic addition of water. Does adding the water increase or decrease the battery's ability to provide electric power to start the car?
Parent Entity
A business that controls one or more subsidiary companies.
Deferred Tax Asset
A financial item on a company's balance sheet that reduces future tax liabilities due to deductible temporary differences, losses, or credits.
Unrealised Profit
Profit that results from an increase in value of an asset that has not yet been sold and thus has not generated actual cash inflow.
Intragroup Sale
Transactions occurring between entities within the same group or conglomerate, often scrutinized for transfer pricing and tax implications.
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