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To be accepted as money, an item must perform all of the following functions EXCEPT
Non-Controlling Interest
The portion of a subsidiary corporation's equity that is not owned by the parent corporation.
Consolidated Balance Sheet
A financial statement that summarizes the financial position of a parent company and its subsidiaries.
Fair Value
The proceeds from the sale of an asset or the outlay to move a liability in a non-chaotic market operation on the date of gauging.
Subsidiary
A company controlled by another company, termed as the parent company, usually through majority share ownership.
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