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Hurricanes have strong divergence at their tops.
Pre-acquisition Profits
The earnings generated by an acquired company prior to the date on which it was acquired by the parent company.
Jointly Controlled Entity
A business arrangement under shared control by two or more parties, each having strategic and financial control.
Proportionate Consolidation
A method of accounting for a business partnership where the income, expenses, assets, and liabilities of the partnership are combined in proportion to the owning company's percentage of interest in the venture.
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