Examlex
Explain the purpose of control.
Pre-acquisition Equity
Equity interest in a company that exists before a new acquisition or investment is made.
Sub-subsidiaries
Entities that are controlled by a subsidiary of a parent company, thus being one level below subsidiaries in the ownership hierarchy.
Sequence of Acquisition Dates
Refers to the chronological order in which significant ownership interests in other entities are obtained, impacting the consolidation process and valuation of investments.
Indirect NCI
Represents the portion of equity in a subsidiary not attributable directly to the parent company, often arising in complex group structures.
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