The Part of a Company's Group Accounts That Reports Income

question 8

Multiple Choice

The part of a company's group accounts that reports income from a small investment in another company,of which it has little influence,is known as:

• A) Dividends receivable
• B) Minority interest
• C) Exceptional item
• D) Segmental disclosure

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Definitions:

Interest

The charge for borrowing money or the return on invested capital, typically expressed as a percentage.

Present Value

The here and now worth of a future financial sum or cash inflow sequences, discounted at a defined rate of return.

Growing Annuity

A series of regular payments that grow at a consistent rate over time, commonly used in retirement and investment calculations.