Examlex
The term ethics refers to moral issues and is concerned with
Downstream Transactions
Transactions where a parent company sells to, buys from, or otherwise transacts with its subsidiary, affecting the financial statements of both entities.
Gross Profit Percentage
A financial metric that indicates the portion of revenue that exceeds the cost of goods sold, expressed as a percentage.
Non-Controlling Interest
The portion of equity interest in a subsidiary not attributable to the parent company, representing minority shareholders' claim on assets and earnings.
Intercompany Gain
Profit derived from transactions between subsidiaries or divisions of the same company.
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