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Equity Method
An accounting technique used by a company to record its investment in another company based on the profit or loss and other comprehensive income of the investee.
Voting Shares
Shares of stock that grant the shareholder the right to vote on matters of corporate policy and the election of board members.
Fair Values
The estimated market value of an asset or liability, based on current conditions and knowledgeable, willing parties' transactions.
Book Values
The value of an asset as reported on the balance sheet, calculated as the original cost of the asset minus any depreciation, amortization, or impairment costs.
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