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What functional groups are present in the following structure?
Other Comprehensive Income
Other Comprehensive Income represents revenues, expenses, gains, and losses not included in net income, and reflects changes in equity during a period except those resulting from investments by and distributions to owners.
Parent Company
A corporation that owns a controlling interest in another company or companies, allowing it to control their policies and management.
Subsidiary Company
A company that is controlled by another company, typically referred to as the parent company.
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