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Subsidiary
A company controlled by another company, known as the parent company, usually through ownership of more than 50% of its voting stock.
Indirect NCI
An accounting term referring to the portion of equity in a subsidiary not directly attributable to the parent company, calculated on a proportional basis.
Ownership Interest
A stake or share in an asset or entity, giving the holder a claim to a portion of its equity or assets and possibly a share in its profits.
Limited
A form of corporate structure whereby the shareholders' liability is limited to the capital they have invested in the company.
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