Examlex
The most basic and common type of swap is called
Unrealized Gain
The increase in value of an asset that has not been sold yet, therefore the gain is not reflected in the income statement.
Consolidated Financial Statements
Financial statements that present the assets and liabilities controlled by the parent company and the total revenues and expenses of the subsidiary companies.
Subsidiary Company
A company that is entirely or majority-owned by another company, referred to as the parent company.
Controlling Interest
Ownership of more than 50% of the common stock of another entity.
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