Examlex
Invariants are a type of constraints captured in object-oriented design
NCI Allocation
Refers to the distribution of Net Current Assets among various parties or accounts, primarily focusing on how non-controlling interest (NCI) is allocated in consolidated financial statements.
Equity Account
An account that represents the owner's interest in a company's assets, typically reflecting the amount of funds that remain for the owners after all liabilities have been subtracted.
Non-controlling Interest
A minority shareholding of less than 50% in a subsidiary's equity, not giving the shareholder the controlling interest in the subsidiary's financial and operational policies.
Majority
The greater part or more than half of a total amount, often used to describe the ownership interest that allows for control in decision-making processes.
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