Examlex
An ________ is an entity type that associates the instances of one or more entity types and contains attributes that are peculiar to the relationship between those entity instances.
Unrecognised Losses
Losses that have occurred but have not been officially recorded in the financial statements.
Controlling Interest
Controlling interest is a situation in which an investor, entity, or group of entities owns enough shares to dictate the company's policies and direction through voting power.
Ownership Structure
The way in which a company is owned and organized, detailing the distribution of shareholder and stakeholder interests.
Subsidiary
An entity that is controlled by another entity.
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