Examlex
The purpose of zoning laws is to:
Disclosure
The provision of financial and other significant information about a company to its stakeholders, typically through financial statements and notes, to facilitate informed decision-making.
Subsidiary
A company that is controlled by another company, typically referred to as the parent company.
Intragroup Transaction
Financial transactions that occur between two entities within the same group, not affecting the financial position of the group as a whole when consolidated.
NCI Adjustment
An adjustment in consolidated financial statements to reflect the share of equity interest that is not owned by the parent company's shareholders.
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