Examlex
What is considered the pacemaker of the heart?
Equity
The value of an ownership interest in a company, calculated as company assets minus its liabilities and representing the net assets owned by shareholders.
Acquisition Date
The exact date on which control of a business is obtained by the acquirer, upon which the acquirer applies acquisition accounting.
Non-controlling Interest
The portion of equity interest in a subsidiary not attributable to the parent company.
Retained Earnings
The portion of net profits not paid out as dividends but retained by the company to be reinvested in its core business or to pay debt.
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