Examlex
Variations in process output that can usually be identified and eliminated without changing the process are:
Consolidation Process
The procedure of combining and presenting the financial results of several subsidiaries and the parent company as one cohesive financial statement.
Noncontrolling Interest
The portion of equity interest in a subsidiary not held by the parent company.
Downstream Transfers
Transactions involving the transfer of goods or services from a parent company to a subsidiary or among subsidiaries.
Parent and Subsidiary
Describes the relationship between a controlling company (parent) and a controlled company (subsidiary), often through ownership of a significant portion of shares.
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