Examlex
Which of the following actions will INCREASE the present value of an investment?
Consolidated Retained Earnings
The cumulative amount of net income earned by a parent company and its subsidiaries, less any dividends paid, as presented in consolidated financial statements.
Consolidated Net Income
Consolidated net income refers to the total profit of a parent company and its subsidiaries after all intercompany transactions have been eliminated, representing the overall earnings of the corporate group.
Parent
The entity that controls one or more subsidiaries through ownership of the majority of voting rights or through other means.
Subsidiary
A company that is controlled by another company, known as the parent company, through the ownership of more than half of its voting stock or through other means of control.
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