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According to the text, the argument from expected benefit
Voting Shares
Shares that give the holder the right to vote on company matters, such as electing the board of directors, at shareholder meetings.
Ordinary Shares
Equity securities that entitle their holders to vote at shareholder meetings and to receive dividends, representing ownership in a corporation.
Equity Carrying Amount
A rephrased new definition: The recorded book value of an equity investment in the financial statements, reflecting adjustments for profits, losses, and other relevant transactions.
Investment
The allocation of resources, such as time, money, or effort, in the expectation of generating a future benefit or profit.
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