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Consolidated Financial Statements
Financial statements that combine the accounts of the parent company with those of its subsidiaries, presenting the financial position and results of operations of the group as a single entity.
Subsidiary's Share Capital
The amount of money that a subsidiary has received from shareholders in exchange for shares of stock.
Non-Controlling Interest (NCI)
A portion of the equity in a subsidiary not owned by the parent company, representing the minority shareholders' interest in the company's net assets.
Historical Cost Principle
An accounting principle stating that assets should be recorded and reported at their original purchase price.
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