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Figure 2-6
-Refer to Figure 2-6.If this economy moves from point F to point G,then which of the following statements is correct?
NCI
An acronym for Non-Controlling Interest, representing minority ownership in an enterprise, where the owner does not have significant control over the company’s operations.
Dividend
A distribution of profits by a corporation to its shareholders, usually in the form of cash or additional shares.
Indirect NCI
Non-controlling interest (NCI) that is not directly held but is influenced through another subsidiary, affecting the parent company's consolidation process and equity valuation.
Direct NCI
Direct Non-Controlling Interest refers to the percentage of equity in a subsidiary not held by the parent company, directly showcasing the minority shareholders' stake in the profits and losses.
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