Examlex
What is being described?
Direct Non-Controlling Interest
An ownership interest in a company where the shareholder does not have enough shares to control the company directly, but still holds a significant amount of shares.
Post-Acquisition Equity
The equity interest in a subsidiary acquired by a parent company after the initial purchase date, affecting the parent's total equity interest in the subsidiary.
Pre-Acquisition Equity
The equity interest in a company before any acquisitions, typically involving the original shares and retained earnings before new investments.
Loss of Control
A situation where a company or shareholder no longer has the power to direct the financial and operating policies of another entity to gain benefits from its activities.
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