Examlex
Disclosure refers to:
Equity Method
An accounting technique used to record investments in which the investor has significant influence over the investee but does not control it outright, usually indicated by owning 20% to 50% of the investee's equity.
Controlling Interest
Ownership of a portion of a company that is large enough to control or influence decision-making and operations.
Significant Influence
The ability of an investor to affect decisions of the investee in which it holds a significant but not controlling interest, typically through ownership of 20% to 50% of voting shares.
Investee
The entity in which an investment is made, usually implying that the investor has significant influence but not full control over it.
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