Examlex
A data model is a:
Parent Entity
A company that controls, directly or indirectly, one or more subsidiaries.
Subsidiary
A firm overseen by another entity, commonly known as the parent company, which holds over 50% of its voting shares.
Non-controlling Interest
The equity in a subsidiary not attributable directly or indirectly to the parent company, representing the share of equity interests held by other investors.
Accounting Rules
Formal guidelines and procedures that govern the recording, reporting, and analysis of financial transactions and positions.
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