Examlex
When two variables move in the same direction, the curve relating them is downward sloping, and we say the variables are negatively related.
FVTPL
Fair Value Through Profit or Loss, an accounting strategy whereby financial assets are valued at their current market price, with changes in fair value recorded in the profit or loss statement.
Equity Method
An accounting technique used by a company to record its investment in another company when it has significant influence but not complete control.
Unrealized Gains And Losses
Gains and losses that have occurred on paper, but the corresponding financial assets have not yet been sold or realized.
Voting Shares
Shares that grant the holder the right to vote on company matters, typically at shareholder meetings.
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