Examlex
An inter-organizational relationship that affords one or more companies in the relationship a strategic advantage:
Net Income
The amount of profit left after all expenses, taxes, and costs have been subtracted from total revenue.
Cash Dividends
Payments made by a corporation to its shareholders from its profits or reserves.
Primary Beneficiary
The primary beneficiary is the entity that has the controlling financial interest in a variable interest entity, and thus is the party that consolidates the entity's financial statements with its own.
Consolidation
The process of merging multiple financial statements of a parent company and its subsidiaries into a single, aggregated document for reporting purposes.
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