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What component initiates the end of the defrost cycle?
Shared Control
A situation in business where two or more parties have the rights to govern the financial and operating policies of an enterprise in a way that both have significant influence but not full control over it.
Relevant Activities
Actions or decisions that significantly affect an entity's returns, influencing financial performance and outcomes.
Potential Rights
Rights that currently do not exist but may be obtained in the future, providing the holder with the ability to influence control or decision-making.
Consolidated Financial Statements
Financial statements that present the assets, liabilities, equity, income, expenses, and cash flows of a parent company and its subsidiaries as a single economic entity.
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