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Insignificant Influence
A term describing an investor's lack of power to affect the operating and financial policies of the investee company.
Gain
The financial benefit obtained when the amount earned from a financial transaction exceeds the amount spent.
Comprehensive Income
An inclusive measure of income which includes both net income and other comprehensive income, capturing all changes in equity not resulting from transactions with owners.
Equity
The value of an owner's shares in a company, calculated as the difference between assets and liabilities.
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