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Observe the image of the moon below. What feature is indicated?
Separate Financial Statements
Financial statements presented by a parent or an investment entity that displays its investments in subsidiaries, associates, and joint ventures at cost or in accordance with specified financial instruments standards.
Reporting Entity
An entity, including companies and governments, that is required to present its financial statements to external users.
Percentage Of Ownership
Refers to the fraction of a company's shares that an individual or entity owns, typically expressed as a percentage of the total shares.
Financial Statements
Reports that summarize the financial performance, position, and cash flows of a business over a specific period.
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