Examlex
________ is net income divided by average total assets.
Noncontrolling Interest
The portion of equity interest in a subsidiary not held by the parent company.
Downstream Transfers
Transactions involving the transfer of goods or services from a parent company to a subsidiary or among subsidiaries.
Parent and Subsidiary
Describes the relationship between a controlling company (parent) and a controlled company (subsidiary), often through ownership of a significant portion of shares.
Intra-Entity Transfers
Transactions involving assets, services, or funds between divisions, departments, or units within the same organization or corporate group.
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