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Consolidated Net Income
The total net income of a parent company and all its subsidiaries, after eliminating inter-company transactions and dividends received from the subsidiaries.
Noncontrolling Interest
A minority stake in a company, held by investors or other companies that do not have control over business operations.
Valuation Basis
The method or approach used to determine the value of an asset or a company.
Investment Account
An account established to hold investments such as stocks, bonds, mutual funds, and other assets for long-term growth or income generation.
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