Definition for : Level of ownership

The level of ownership is used to calculate the Parent company's claims on its subsidiaries, joint ventures or associates. It reflects the proportion of their capital held directly or indirectly by the Parent company. It is a financial concept, unlike the Level of control, which is a power-related concept. Level of ownership is also called Percentage interest.

(See Chapter 6 Getting to grips with consolidated accounts of the Vernimmen)

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