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Intra-entity Gross Profit
Profits resulting from transactions within or between entities under common control, not recognized in consolidated financial statements until realized externally.
Consolidation Reporting
The financial reporting process that aggregates the results of multiple entities within a single set of statements, reflective of a group as a single economic entity.
Noncontrolling Interest
An ownership interest in a corporation where the stake does not offer majority voting rights, and the interest lies in the shares of subsidiaries not wholly owned by the parent.
Intra-entity Asset Transfers
Transactions involving the transfer of assets between divisions or units within the same entity.
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