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Controlling Influence
Refers to the power exercised by an entity or individual that holds a majority of voting rights in another business, allowing significant influence over its operations and decisions.
Long-term Investments
Investments made by a company intended to be held for a period exceeding one year, often in bonds, stocks, or real estate.
Debt Investments-HTM
Investments in debt securities intended to be held to maturity, reflecting a long-term investment strategy for earning interest income.
Maturity
The due date on which a financial obligation must be repaid in full.
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