Examlex
A selling division at capacity is indifferent between selling to outsiders and transferring inside at the market price.
Consolidation Worksheet
A tool used in preparing consolidated financial statements, detailing the financial activity and balances of parent and subsidiary companies to present as a single entity.
Noncontrolling Interest
A shareholder's ownership in a portion of a subsidiary that is not enough to control or influence the subsidiary's decisions.
Outstanding Voting
Refers to shares that are issued by a corporation, held by investors, and eligible to vote on corporate matters.
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