Examlex
Under the Computer Software Copyright Act of 1980, a written program:
Consolidated Financial Statements
Financial statements that integrate the financial information of a parent company with its subsidiaries to present the financial performance and position of the entire group as a single entity.
Legal Entities
Organizations or structures recognized by law as capable of having rights and duties, such as corporations, partnerships, and trusts.
Parent Company
A company that has controlling interest in another company or companies, known as subsidiaries.
Subsidiary
A company that is controlled by another company, known as the parent company, through ownership of more than half of its voting stock.
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