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Fair Value Through Other Comprehensive Income
A financial accounting method where certain assets are revalued periodically and changes are recorded in other comprehensive income.
Balance Sheet
A financial statement that reports a company's assets, liabilities, and shareholders' equity at a specific point in time.
Fair Value Through Other Comprehensive Income
An accounting treatment for certain investments that are measured at their fair value with changes recognized in other comprehensive income until the investment is sold or disposed of.
Common Shares
Equity securities that represent ownership in a corporation, providing voting rights and a share in the company's profits through dividends.
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