Examlex
Which of the following is NOT included in M2?
Dividends Paid
Payments made by a corporation to its shareholder members from its earnings or profits.
Fair-Value Method
An accounting approach where assets and liabilities are listed at their fair value, reflecting their current market price.
Majority-Owned Investment
An investment in which the parent company owns more than 50% of the subsidiary's voting stock.
Initial Value Method
An accounting method that records assets and investments at their original cost without adjusting for increases or decreases in market value.
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