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Fair Value Adjustment
An accounting process of updating the reported value of an asset or liability to reflect its current market value.
Noncontrolling Interest
An ownership position in a corporation in which the shareholder does not have sufficient voting power to enact changes or control the company’s operations.
Strategic Reasons
The underlying motives or rationales that guide a company's decisions and actions to achieve long-term objectives and competitive advantage.
Speculative Reasons
Motivations for making investments based on the expectation of substantial returns in the future, despite the risk of significant losses.
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