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Figure 17-4
-According to Figure 17-4 above, C is the performance measure referred to as
Wholly Owned Subsidiary
A firm entirely possessed by another corporation, known as the parent company, holding all of its share capital.
Non-Controlling Interest
A ownership stake in a corporation where the holding gives the investor less than 50% voting power.
Intercompany Profits
Profits derived from transactions between companies within the same group, which may need to be eliminated in consolidated financial statements.
Goodwill
An intangible asset that arises when a business is acquired for more than the fair value of its identifiable net assets; reflects the value of the brand, customer relationships, and reputation.
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