Examlex
Consumers view the illegal downloading of copyrighted materials as more unethical if the person's motivation is primarily for fun, then if it is for personal gain.
Noncontrolling Interest
An ownership interest in a company that is less than 50%, usually reflected as a separate component of equity on a parent company’s balance sheet, representing the portion of its subsidiaries not owned by the parent.
Dividends
Distributions made from a company's earnings to its shareholders, typically in the form of cash.
Consolidated Statement
A financial report that combines the financial results of a parent company and its subsidiaries, presenting the financials as a single entity.
Consolidated Net Income
The total net income of a parent company and its subsidiaries after adjusting for inter-company transactions and minority interests, presented in consolidated financial statements.
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