Examlex
Emotions are related to psychological, NOT physical, events.
Consolidated Balance Sheet
An aggregated financial statement that shows all assets, liabilities, and equity of a parent company and its subsidiaries.
Control Investment
An investment in which the buyer gains significant influence or control over the operations of the investee.
Acquisition Differential
The Acquisition Differential is the difference between the purchase price of a company and the fair value of its identifiable net assets at the time of acquisition.
Retained Earnings
The portion of net earnings not paid out as dividends, but retained by the company to be reinvested in its core business, or to pay debt.
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