Examlex
When energy is released to do work, it is called potential energy.
Controlling Interest
Ownership of a portion of a company that is large enough to control or influence decision-making and operations.
Significant Influence
The ability of an investor to affect decisions of the investee in which it holds a significant but not controlling interest, typically through ownership of 20% to 50% of voting shares.
Investee
The entity in which an investment is made, usually implying that the investor has significant influence but not full control over it.
Equity Method
An accounting technique used to record investments in associate companies where the investor has significant influence but not full control.
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