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Consolidated Shareholders' Equity
The total equity in a company, combining the equity holdings across all subsidiaries and the parent company.
Surplus (Deficit)
A financial situation where income exceeds expenditures (surplus) or expenditures exceed income (deficit) over a given period.
Unrealized Intercompany Profits
Profits that result from transactions between parent and subsidiary companies that have not yet been realized through sales to external parties.
Equity Method
An accounting technique used by companies to record their investments in other companies, adjusting the investment for the investor's share of the investee's profits or losses.
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