Examlex
Which of the following is true according to the substantive due process claims?
Consolidation
The process of combining the financial statements of separate but related entities to present as those of a single economic entity.
NCI
Non-Controlling Interest, a minority shareholding in a subsidiary not owned by the parent company, reflecting those shareholders' claim on assets and earnings.
Disclosure
The provision of financial and other significant information about a company to its stakeholders, typically through financial statements and notes, to facilitate informed decision-making.
Subsidiary
A company that is controlled by another company, typically referred to as the parent company.
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