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Non-Controlling Interest
A portion of equity ownership in a subsidiary not owned by the parent company, indicating minority shareholders' interest in the subsidiary's net assets.
Fair Value
The estimated market price of an asset or liability, reflecting current market conditions and valuation techniques.
Business Valuation
The process of determining the economic value of a business enterprise or ownership interest using various valuation techniques.
Shareholders
Individuals or entities that own shares in a company, making them part owners and possibly entitling them to dividends.
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