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Unrealized Profits
Profits that have been earned but not yet realized through the sale of an asset; these profits exist on paper but have not resulted in actual cash inflow.
Consolidated Financial Statements
Financial statements that show the financial position, results of operations, and cash flows of a parent and its subsidiaries as a single economic entity.
Non-Controlling Interest
A minority ownership interest in a subsidiary that is not owned by the parent company, usually reflected in the equity section of the parent's balance sheet.
Unrealized Gain
Profits that have been earned on paper from an investment but have not been realized through a sale, and thus are not included in the income statement until realized.
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