Examlex
Change the following percent to a fraction. Simplify when necessary.
75%
Unrealised Intragroup Profit
Profit on transactions within a group of companies that has not been realized outside the group, affecting consolidated financial statements.
Opening Inventory
The value of a business's inventory at the start of an accounting period.
NCI Share
Non-Controlling Interest Share, representing the portion of equity in a subsidiary not attributable directly to the parent company owners.
Intragroup Transactions
Deals or exchanges of goods, services, or funds between entities under the same parent company, often used for transferring resources within a corporate group.
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