Examlex
What was the purpose of the National Road?
Direct Control
The ability to influence the management and policies of another entity through direct ownership or voting rights.
Indirect Control
The control over an entity achieved through another entity, such as controlling a subsidiary by owning a majority of shares in its parent company.
Equity Method
An accounting technique used by companies to record investments in other companies, where the investment is initially recorded at cost and adjusted for the investor's share of the investee's profit or loss.
Non-Controlling Interest
The portion of equity in a subsidiary not owned by the parent company, reflecting minority shareholders' stake in the entity's net assets.
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