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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....

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...