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In the reaction BF3 + NH3 ⇌ F3B:NH3,BF3 acts as:
Subsidiary's Stock
Shares owned in a company that is controlled by another entity (the parent company), often by owning the majority of its stock.
Consolidation Procedures
Accounting processes used to combine the financial statements of a parent company with its subsidiaries, presenting the group as a single economic entity.
100%-Owned Subsidiaries
Companies completely owned by another company, allowing the parent full control over operations and decisions.
Stockholders' Equity
The residual interest in the assets of a company after deducting liabilities, representing the ownership interest of shareholders.
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