Examlex
The least common forms of securities are bonds issued by corporations.
Consolidated Retained Earnings
The portion of earnings not distributed as dividends to shareholders and consolidated from both the parent company and its subsidiaries.
Shareholders' Equity
The residual interest in the assets of a corporation after deducting liabilities, representing the ownership interest of shareholders.
Subsidiary's Shareholders' Equity
The net assets attributable to the shareholders of a subsidiary, consisting of share capital plus retained earnings.
Acquisition Differential
The difference between the purchase price of an acquired company and the book value of its assets and liabilities.
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