Examlex
All of the following are franchise establishments except
Non-Controlling Interest
The portion of equity interest in a subsidiary not attributable to the parent company.
Unrealized Intercompany Profits
Profits that arise when companies within the same group sell goods or services to each other at a profit, not realized until sold to an external party.
Equity Method
A financial accounting technique where an investment's value in the investor's books is influenced by the investee's profitability and other changes in their equity.
Redemption Premium
Additional amount above the par value paid to bondholders when a bond is redeemed before its maturity date.
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