GLOSSARY

 

Minority Interest


- The interest of the outsiders in the subsidiary co.

 

Holding Company


- A company having  more than 50% of shares in  another company.

 

Capital profits


- Pre acquisition profits.

 

Revenue profits


- Post acquisition profits.


Unrealized profit

 


- The profit included in the closing stock.

 

 

 

 

 

 

 

 

 

Holding company accounts by Mrs.Latha