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Which of the following is not a measure that relates to the learning and growth perspective?
Equity Securities
Financial instruments representing ownership interest in a company, such as stocks, which may provide income through dividends.
Significant Influence
The power to participate in the financial and operating policy decisions of an investee, but not control them entirely, typically associated with ownership of 20% to 50% of voting stock.
Held-to-maturity Debt Securities
Investments in bonds or other debt securities that a company intends and is able to hold until they mature.
Current Assets
Short-term financial resources a company holds, including cash, marketable securities, receivables, and inventory, which are expected to be converted into cash within a year.
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