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Investment in Associates
A financial interest held in another company that gives the investor significant influence, typically reflected by ownership of 20% to 50% of the voting stock.
Unrealized Gain
An increase in the value of an asset that has not been sold, hence the gain is not reflected in the financial statements as actual profit.
Equity Method
An accounting technique used by a company to record its investment in another company based on the profit or loss and changes in the investee's equity.
Dividend Income
Earnings received from owning shares in a company, typically distributed from the company's profits.
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