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Consolidated Portfolio
A comprehensive account of the combined assets, liabilities, and investment holdings of a parent company and its subsidiaries.
Controlling Interest
Controlling interest is an ownership interest in a corporation that gives the shareholder sufficient voting power to influence or direct the company's management and policies.
Common Stock
Equity ownership in a corporation, representing a claim on its earnings and assets, and conferring voting rights in certain corporate decisions.
Cost Method
This accounting approach involves recording an investment at its original cost without adjusting for changes in market value.
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