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Temporal summation always involves
Subsidiary
A company that is controlled by another company, known as the parent company, through ownership of a majority of its voting stock.
Consolidation Purposes
The process of combining and presenting the financial statements of a parent company and its subsidiaries as one single entity's financial statements.
Voting Power
Refers to the rights of shareholders to vote on corporate matters, typically exercised during annual general meetings and special resolutions.
Investments In Associates
Investments where the investor has significant influence (typically 20-50% ownership) over the investee but does not control it.
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