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  2. Associate company - Wikipedia

    en.wikipedia.org/wiki/Associate_company

    In Europe, investments into associate companies are called fixed financial assets. Associate value in the enterprise value equation is the reciprocate of minority interest. Under the UK Companies Act 2006, two companies are "associated" if one company is a subsidiary of the other or both are subsidiaries of the same body corporate. [1]

  3. Equity method - Wikipedia

    en.wikipedia.org/wiki/Equity_method

    Equity method in accounting is the process of treating investments in associate companies.Equity accounting is usually applied where an investor entity holds 20–50% of the voting stock of the associate company, and therefore has significant influence on the latter's management.

  4. List of legal entity types by country - Wikipedia

    en.wikipedia.org/wiki/List_of_legal_entity_types...

    For guidance, approximate equivalents in the company law of English-speaking countries are given in most cases, for example: private company limited by shares or Ltd. (United Kingdom, Ireland, and the Commonwealth) public limited company (United Kingdom, Ireland, and the Commonwealth) limited partnership; general partnership; chartered company

  5. Subsidiary - Wikipedia

    en.wikipedia.org/wiki/Subsidiary

    A first-tier subsidiary is a subsidiary/child company of the ultimate parent company, [note 1] [10] while a second-tier subsidiary is a subsidiary of a first-tier subsidiary: a "grandchild" of the main parent company. [11] Consequently, a third-tier subsidiary is a subsidiary of a second-tier subsidiary—a "great-grandchild" of the main parent ...

  6. List of business and finance abbreviations - Wikipedia

    en.wikipedia.org/wiki/List_of_business_and...

    For example, $225K would be understood to mean $225,000, and $3.6K would be understood to mean $3,600. Multiple K's are not commonly used to represent larger numbers. In other words, it would look odd to use $1.2KK to represent $1,200,000. Ke – Is used as an abbreviation for Cost of Equity (COE).

  7. What is a bank holding company? Definition and examples

    www.aol.com/finance/bank-holding-company...

    Examples of bank holding companies include JPMorgan Chase & Co., U.S. Bancorp and Citicorp. A bank holding company is a corporate entity that owns a controlling interest in one or more banks.

  8. Minority interest - Wikipedia

    en.wikipedia.org/wiki/Minority_interest

    In accounting, minority interest (or non-controlling interest) is the portion of a subsidiary corporation's stock that is not owned by the parent corporation.The magnitude of the minority interest in the subsidiary company is generally less than 50% of outstanding shares, or the corporation would generally cease to be a subsidiary of the parent.

  9. Chart of accounts - Wikipedia

    en.wikipedia.org/wiki/Chart_of_accounts

    The BAS chart use is not legally required in Sweden. However, it is politically anchored and so well developed that it is commonly used. The BAS chart is not an SIS national standard because SIS is organised on pay documentation and nobody in the computer world are paying for standard documents [citation needed]. BAS were SIS standard but left.

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