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Available-for-sale Financial Assets
Financial assets not classified as held for trading, held to maturity, or loans and receivables, and are thus measured at fair value with changes recognized in other comprehensive income.
Consolidated Statements
Financial statements that present the assets, liabilities, equity, income, expenses, and cash flows of a parent company and its subsidiaries as a single economic entity.
Significant Influence
The power to participate in the financial and operating policy decisions of an investee, without having full control or joint control, typically associated with ownership of 20% to 50% of voting stock.
Shareholders' Equity
The residual interest in the assets of a corporation that remains after deducting liabilities, representing the ownership interest of shareholders.
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