Examlex
To subgroup the lactic acid bacteria, which are incapable of aerobic degradation and only do fermentation, identifying products formed is a useful way to distinguish homofermentative versus heterofermentative lactic acid bacteria.
Fair Value
An estimate of the price at which an asset or liability could be exchanged between knowledgeable, willing parties in an arm's length transaction.
Liability
A financial obligation or debt owed by a company to another entity.
Consolidate Financial Statements
Combined financial statements of a parent company and its subsidiaries, presenting the group as a single economic entity.
Controlling Interest
Ownership interest in a company that is sufficient to control the company's policies and management decisions, typically through a majority of voting rights.
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