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A function template prefix is placed before the function header while a class template prefix is placed
Wholly Owned Subsidiaries
Companies that are completely owned by another company, allowing the parent company full control over operations and decision-making.
Consolidated Financial Statements
Financial statements that present the assets, liabilities, equity, income, expenses, and cash flows of a parent company and its subsidiaries as those of a single economic entity.
Entity Concept
An accounting principle that treats a business as a separate entity from its owners for financial reporting purposes.
NCI
Non-Controlling Interest, which refers to the ownership in a subsidiary not held by the parent company, represented in the equity section of the consolidated financial statements.
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