Examlex
When you block statements, you must remember that any ____ you declare within a block is local to that block.
Parent's Control
The influence and authority a parent company holds over its subsidiary's operations and financial decisions.
Subsidiaries
Companies controlled by a parent company through the ownership of more than half of their voting stock or through other means of control.
Available-for-Sale Securities
Debt or equity securities not classified as held-to-maturity or trading securities, measured at fair value, with changes in value recorded in other comprehensive income.
Fair Value
An estimate of the price at which an asset would trade in a fair transaction between willing market participants, reflecting its intrinsic value.
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