CONSOLIDATED ENTITY Definition

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CONSOLIDATED ENTITY is a user-defined combination of several consolidation units, grouped together for consolidation and reporting purposes.

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MARKET PRICE (MARKET VALUE), for securities sold on an exchange, is the last reported price at which the securi­ties were sold. For securities sold over-the-counter (OTC), the current price of the securities in the market.

PARALLEL PROCESSING is the simultaneous performance of multiple operations, usually in reference to computer systems.

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