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AOCI

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The change in the parent's ownership percentage will affect the allocation of the subsidiary's total AOCI between the parent's and the NCI's portions.
The AOCI, for example, played a major role in developing the access control rule, FAR 107.
Book value per share outstanding before impact of AOCI is a non-GAAP financial measure that management believes is important in evaluating the balance sheet in order to ignore the effects of unrealized amounts primarily associated with mark-to-market adjustments on investments and foreign currency translation.
 
 
 
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