Examlex
The primary key of a table must be unique for each record; however,the ____ sort field does not have to be unique.
Non-Controlling Interest
This refers to the portion of equity in a subsidiary not owned by the parent company, representing minority shareholders' rights in the subsidiary's net assets.
Marketable Securities
Financial instruments that can be easily converted into cash at market value, such as stocks, bonds, and treasury bills.
Fair Value
An estimated market value of an asset or liability based on current market conditions and mutually informed parties' transactions.
Shareholders' Equity
The residual interest in the assets of a company after deducting liabilities, represented by the capital contributed by shareholders and retained earnings.
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