Examlex
Only data from identical twins are used to produce heritability estimates of intelligence and other characteristics, since other relatives, such as siblings, are too genetically different to produce usable data.
Intragroup Transactions
Financial transactions that occur between enterprises under common control, typically within the same corporate group.
Ownership Interest
The legal rights and claims a person or entity has over property or a company, often evidenced by shares or other forms of equity.
Non-controlling Interest
A portion of equity ownership in a subsidiary not owned by the parent company, representing a minority interest's share in the subsidiary's net assets and earnings.
Consolidation Worksheet
A tool used by accountants to combine the financial statements of a parent company with its subsidiaries, leading to consolidated financial statements.
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