Examlex
All of the following are examples of quantitative factors except:
Fair Value
The cost at which an asset could be sold or a liability could be settled, assuming a smooth transaction occurs between participants in the market on the date of valuation.
NCI Share
Refers to the equity interest in a subsidiary not attributable directly or indirectly to the parent company, also known as non-controlling interest.
Acquisition
An acquisition is a transaction in which one company takes over controlling interest in another company, acquiring its assets and operations to expand its own business.
Non-Controlling Interest
The portion of equity interest in a subsidiary not attributable to the parent company, which reflects the equity stake that other investors or shareholders have in the subsidiary.
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