Financial Statement

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Consolidate affiliates

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to combine its financial statements with those of a parent company, even if the parent doesn't own a majority stake (more than 50%) in the affiliate, but instead has some other form of significant control, such as through variable interest entities

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Retained Earnings

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represent a company's cumulative net profits that have been kept within the business rather than distributed to shareholders as dividends.

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Current receivable

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is an asset representing money owed to a company by its customers for goods or services delivered but not yet paid for, typically due to being on credit terms

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Common Stock

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 represents the fundamental equity ownership in a corporation, granting shareholders voting rights and a residual claim on the company's earnings and assets after all other claims are satisfied.

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Total Liabilities

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represent a company's total debts and financial obligations owed to outside parties, including both short-term (due within a year) and long-term (due after a year) obligations

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Accumulated gains

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the total amount of a company's profits, or gains from its operations, that have been retained over time rather than being paid out to shareholders as dividends.

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Intangible assets

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a non-monetary asset that lacks physical substance but is identifiable and controlled by a company through legal or contractual rights, providing future economic benefits