Examlex
All ATF have the same characteristics; therefore, it does not matter which ATF you add to a particular vehicle.
Investor's Share
The portion of an investment's returns or an enterprise's profits allocated to an investor, based on the ownership percentage.
Asset Revaluation Surplus
Excess amount by which an asset's carrying amount is increased upon its revaluation, reported in equity under other comprehensive income.
Investment in Associate
An investment in associate refers to an investment in another entity where the investor has significant influence, usually indicated by owning 20% to 50% of the voting stock, but not control, over the investee.
Equity Method
is an accounting technique used to record investments in other companies, where the investment is initially recorded at cost and subsequently adjusted to reflect the investor's share of the investee's net profit or loss.
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