Examlex
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Subsidiary
A company that is completely or partly owned and partly or entirely controlled by another company, which is referred to as the parent company.
Upstream
In an industry context, refers to the exploration and production stages in oil and gas, or more generally, to processes or activities that occur at the beginning of a supply chain.
Consolidated Amount
The total sum resulting from the combination of various items, expenses, revenues, or financial statements.
Direct Approach
A method of presentation in cash flow statements where actual cash flow information from operating activities is presented directly.
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