Examlex
Increase is to decrease as _____ is to _____.
Retained Earnings
Profits that a company has earned to date, less any dividends or other distributions paid to investors.
Non-controlling Interest
The share of ownership in a subsidiary that doesn't belong to the parent company.
Consolidated Balance Sheet
A financial statement that combines the assets, liabilities, and equity of a parent company and its subsidiaries, presenting them as a single economic entity.
Cost Method
An accounting approach where investments are recorded at their original purchase cost, only adjusting for impairment or sale.
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