Examlex
The key step to titration calculations is to relate:
Consolidated Cash Account
A single cash account that combines the cash balances of a parent company and its subsidiaries to reflect total available cash.
Subsidiary Entities
Companies that are controlled by another company (parent company) through ownership of more than half of the voting power or through other means of control.
Consolidated Share Capital
The total amount of a parent company's share capital together with its subsidiaries, reported as one figure in the consolidated financial statements.
Issued Share Capital
Refers to the total value of a company's shares that have been sold to investors and are currently outstanding.
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