Examlex
Optical disks are non-portable storage devices.
Significant Influence
The power to participate in the financial and operating policy decisions of an investee but not to control those policies.
Related Parties
Individuals or entities that are closely connected to a business, potentially influencing the financial and operating results.
Investment
The allocation of resources, typically money, in the expectation of generating an income or profit.
Joint Control
A situation in which two or more parties exercise shared control over a business activity, venture, or entity according to an agreement.
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