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Dividend
A portion of a company's earnings, decided by the board of directors, to be distributed among shareholders.
Pre-acquisition Equity
The equity interest that an acquirer holds in an acquiree before the business combination, accounted for in the acquisition process.
Post-acquisition Equity
The portion of an acquired company's equity that accrues or changes after the date of acquisition by the parent company.
Consolidation
The process of combining the financial statements of separate companies into the consolidated financial statements of a single entity, typically a parent company and its subsidiaries.
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