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Subsidiaries
Companies that are controlled by another company, known as the parent company, through ownership of more than half of the voting stock or through other mechanisms of control.
Net Assets
The total assets of a company minus its total liabilities, representing the owners' equity in the company.
Business Combination
Represents a transaction or event where an acquirer obtains control of one or more businesses.
Journal Entry
A record in bookkeeping that logs the debit and credit aspects of a financial transaction.
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