Examlex
In Volume 2, the acronym NEC (not elsewhere classified) is used to indicate that:
A)a condition hasn't been researched enough to be included in the classifications.
B)the coder must choose between two similar codes.
C)a specified form of the condition is classified differently.
D)this is the first year a condition has been included in the classifications.
Inter-company Transactions
Financial activities between different divisions or subsidiaries within the same parent company.
Parent Company
A corporation that holds a controlling interest in one or more subsidiary companies.
Subsidiary
A company that is controlled by another company, known as the parent company, typically through a majority of the voting shares.
Common Shares
Equity ownership units in a corporation, giving holders voting rights and a share in the company's profits via dividends.
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