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Non-Controlling Interest
The portion of equity in a subsidiary not held by the parent company, reflecting the minority shareholders' share of the profits and losses.
Net Assets
The total assets of an entity minus its total liabilities, representing the owners' equity or net worth of the entity.
Fair Value
A market-based measurement of the price at which an asset could be bought or sold or a liability settled, under current market conditions.
Non-Controlling Interest
The share of ownership in a subsidiary held by investors other than the parent company, often referred to as minority interest.
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