Examlex
Which of the following terms refers to people's limitations to make ethical decisions in a negotiation because they are either unaware of or fail to process information?
NCI
NCI, or Non-Controlling Interest, refers to the share of ownership in a subsidiary that belongs to shareholders other than the parent company.
Entity Method
An accounting technique used in consolidations, treating the parent and subsidiary as separate entities for the calculation of minority interest and consolidated net income.
Non-Controlling Interest
The portion of equity in a subsidiary not held by the parent company, reflecting the minority shareholders' share of the profits and losses.
Net Assets
The total assets of an entity minus its total liabilities, representing the owners' equity or net worth of the entity.
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