Examlex
What are the two basic principles of aggregation?
Voting Rights
The rights of shareholders to vote on company matters, such as electing directors or approving major corporate actions.
Consolidated Financial Statements
Financial statements that aggregate all the financial information of a parent company and its subsidiaries into one document.
Parent Company
A company that controls or owns more than half of another company's voting stock, making the latter a subsidiary.
Financial Statements
These are formal records of the financial activities and position of a business, person, or other entity, presenting the results of operations and financial condition.
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