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Operating Activities
Activities that constitute the primary or main activities of an entity, including cash flows from producing and delivering goods and providing services.
Noncontrolling Interest
An ownership interest in a company that is less than 50%, usually reflected as a separate component of equity on a parent company’s balance sheet, representing the portion of its subsidiaries not owned by the parent.
Dividends
Distributions made from a company's earnings to its shareholders, typically in the form of cash.
Consolidated Statement
A financial report that combines the financial results of a parent company and its subsidiaries, presenting the financials as a single entity.
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