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Indirect Non-Controlling Interest

A type of non-controlling interest (NCI) that entails that non-controlling shareholders will only get profits corresponding to their respective share...

DNCI

It stands for direct non-controlling interest; a type of non-controlling interest (NCI) that entails, in the case of acquisition, a...

Direct Non-Controlling Interest

A type of non-controlling interest (NCI) that entails, in the case of acquisition, a proportionate allocation of all recorded equity...

FV Approximation

Fair value (FV), as a measurement base, may not be always available due to specific reasons or factors. Alternative values...

Fair Value Approximation

Fair value (FV), as a measurement base, may not be always available due to specific reasons or factors. Alternative values...

Active Minority Interest

A form of minority interest/ non-controlling interest (NCI) that involves active participation by the holders in an entity's management and...

Passive Minority Interest

A form or situation of minority interest (non-controlling interest (NCI)) that involves, or arises from, holding of a minority stake...

Contingent NCI

A type of non-controlling interest (NCI) that is contingent upon occurrence or fulfillment of certain criteria. In other words, it...

Contingent Non-Controlling Interest

A type of non-controlling interest (NCI) that is contingent upon occurrence or fulfillment of certain criteria. In other words, it...

Active NCI

A form of non-controlling interest (NCI) that involves active participation by the holders in an entity's management and decision making....