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Identifiable Net Assets
Assets of an acquired company that can be clearly identified and valued at the time of acquisition.
Consolidated Balance Sheet
A financial statement showing the aggregated financial position of a parent company and its subsidiaries, providing a complete look at the total assets and liabilities.
Liabilities Section
A part of the balance sheet that lists obligations the company must pay to others, such as loans, accounts payable, and mortgages.
Non-Controlling Interest
A portion of equity ownership in a subsidiary not owned by the parent company, indicating minority shareholders' interest in the subsidiary's net assets.
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