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Subsidiary Entities
Companies that are controlled by another company (parent company) through ownership of more than half of the voting power or through other means of control.
Consolidated Share Capital
The total amount of a parent company's share capital together with its subsidiaries, reported as one figure in the consolidated financial statements.
Issued Share Capital
Refers to the total value of a company's shares that have been sold to investors and are currently outstanding.
Business Combination Valuation Reserve
A reserve created during the accounting for a business combination to adjust the values of the combined entity's assets and liabilities to their fair values.
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