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Passive NCI

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

Passive Non-Controlling Interest

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

Active Non-Controlling Interest

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

Cost Basis

The original value (basis) of an asset for tax purposes. The cost basis is usually determined as the purchase price...

TNE

It stands for tangible net equity; a measure of an entity's total net worth (total equity) that does not include...

Subledger

A type of ledger that records detailed accounting information (such as transaction information) that is not usually reported or shown,...

Subsidiary Ledger

A type of ledger that records detailed accounting information (such as transaction information) that is not usually reported or shown,...

Subsidiary Account

A type of account that is controlled by a single account known as a control account. This account is part...

Gross Basis

In accounting, gross basis is a type of treatment whereby an entity accounts for, and recognizes/ presents, its financial statement...

GCO

It stands for gross charge-off; the amount of finance (loans extended) that is not recovered by a lender (e.g., a...