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Freeloading would be a violation of which Codes of Conduct Standard?
Gross Profit Rate
The ratio of gross profit (sales minus cost of goods sold) to net sales, showing the efficiency at which a company produces its goods.
Partial Equity Method
A variation of the equity method, where initial recognition is at cost and subsequent recognition involves recording dividends as income and not adjusting for the investee's retained earnings.
Upstream Inventory Transfers
Transactions where goods are sent from a subsidiary to the parent company, often analyzed for transfer pricing and tax purposes.
Downstream Inventory Transfers
The movement of inventory from a parent company to a subsidiary or between subsidiaries, typically involving finished goods or products closer to the end of the supply chain.
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