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For many types of evidence to be admissible, the prosecution must prove the chain of
NCI
Non-controlling interest, a portion of the equity in a subsidiary not attributable, directly or indirectly, to the parent company.
Consolidated Statement
Financial statements that represent the combined financials of a parent company and its subsidiaries, showing the total of assets, liabilities, and equities.
Financial Position
A snapshot of what a company owns and owes, represented on the balance sheet, including assets, liabilities, and equity at a specific point in time.
Date of Acquisition
The exact date on which one company obtains control of another, which is crucial for financial reporting and integration processes.
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