Examlex
Experts may base category membership on ____,whereas nonexperts may base category membership on ____.
Indirect NCI
Non-controlling interests (NCI) held by an entity indirectly through its control over intermediaries, reflecting a minority stake in the subsidiaries of the group.
Pre-acquisition Equity
Equity interest in a company that exists before a new acquisition or investment is made.
Sub-subsidiaries
Entities that are controlled by a subsidiary of a parent company, thus being one level below subsidiaries in the ownership hierarchy.
Sequence of Acquisition Dates
Refers to the chronological order in which significant ownership interests in other entities are obtained, impacting the consolidation process and valuation of investments.
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