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Amount of increase in noncontrolling interest from sale of a portion of the subsidiaries controlling interest.

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Value received from shareholders in common stock-related transactions that are in excess of par value or stated value and amounts received from other stock-related transactions. Includes only common stock transactions (excludes preferred stock transactions). May be called contributed capital, capital in excess of par, capital surplus, or paid-in capital which are attributable to non-controlling interests.

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Amount of accumulated undistributed earnings (deficit) available for dividend distribution. Includes, but is not limited to, retained earnings not appropriated for specific business purpose.

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