Examlex
What are the three types of public sector capital investments?
Intercompany Profit
Profits that arise from transactions between entities within the same parent company, often requiring elimination for consolidation purposes.
Intercompany Bond Gains
Profits arising from bonds sold or traded between companies within the same corporate group.
Unamortized Bond Discount
The portion of the bond issuance price that is below the face value and has not yet been expensed in the financial statements.
Consolidated Income Statement
An income statement that combines the financial performance of a parent company and its subsidiaries, showing the total revenue, expenses, and net income of the entire group.
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