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Downstream Transfers
Transactions involving the transfer of goods or services from a parent company to a subsidiary or among subsidiaries.
Parent and Subsidiary
Describes the relationship between a controlling company (parent) and a controlled company (subsidiary), often through ownership of a significant portion of shares.
Intra-Entity Transfers
Transactions involving assets, services, or funds between divisions, departments, or units within the same organization or corporate group.
Component Companies
Individual companies or entities that are part of a larger corporate structure and contribute to the consolidated financial statements.
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