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RNAi
Uniform Accounting Policies
Accounting standards and policies that are consistently applied across different entities within a group, ensuring comparability and transparency of financial statements.
Investee
An entity in which an investor holds a minority stake, without controlling interest.
Decision-making Authority
The power or right to make decisions regarding policies, procedures, or spending in a business or organization.
Agent
A party primarily engaged to act on behalf of and for the benefit of another party or parties (the principal(s)) which therefore does not control the investee when it exercises its decision-making authority.
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