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Equity Method
A method of accounting for investments reflecting the investor's share of the earnings or losses of the investee in the investor's financial statements.
Contractual Agreement
A legally binding agreement between two or more parties that outlines the terms and conditions of an arrangement.
Financial Statements
Reports that summarize the financial performance and financial position of a company, including the balance sheet, income statement, and cash flow statement.
Intercompany Sales
Transactions of goods or services between divisions, subsidiaries, or affiliated companies within the same conglomerate.
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