Examlex
The ____________________ clause follows the SELECT clause and indicates which variables are to hold the values that are retrieved from the database.
Equity Section
The section of a company's balance sheet that represents the residual interest in the assets of the entity after deducting liabilities, including items such as share capital, retained earnings, and reserves.
Pre-acquisition Entry
Accounting entries recorded to prepare the accounts for the consolidation process, reflecting adjustments necessary prior to acquisition.
Subsidiary
A company that is controlled by another company, called the parent company, through the ownership of more than half of its voting stock.
Control Premium
An additional amount paid over the fair market value of a company to acquire a controlling interest in it.
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