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NCI
Non-Controlling Interest, a minority shareholding in a subsidiary not owned by the parent company, reflecting those shareholders' claim on assets and earnings.
Disclosure
The provision of financial and other significant information about a company to its stakeholders, typically through financial statements and notes, to facilitate informed decision-making.
Subsidiary
A company that is controlled by another company, typically referred to as the parent company.
Intragroup Transaction
Financial transactions that occur between two entities within the same group, not affecting the financial position of the group as a whole when consolidated.
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