Examlex
The evacuation of a work environment that employs continuous manufacturing should not require equipment to be shut down.
Parent Entity
A company that owns enough voting stock in another corporation to control management and operations by influencing or electing its board of directors.
Consolidation Worksheet
A tool used in the preparation of consolidated financial statements to combine the financial information of a parent company and its subsidiaries.
Non-controlling Interest
The portion of equity interest in a subsidiary not held by the parent company.
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