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Voting Shares
Shares that grant the holder the right to vote on company matters, such as electing the board of directors or making decisions affecting the company's policies.
Shareholders' Equity
The residual interest in the assets of an entity after deducting liabilities, essentially representing the owners' equity in a corporation.
Equity Method
An accounting technique used to record investments in subsidiary companies, where the investment's value is adjusted over time to reflect the investor's share of the subsidiary's profits or losses.
Consolidation
The process of combining the financial statements of several subsidiary companies into the statements of a single parent company, displaying the group's total financial status as a single entity.
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