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Equity in Subsidiary Earnings
The share of earnings attributed to the parent company from its ownership interest in a subsidiary.
Equity Method
An accounting method used to record investments in associate companies where the investor has significant influence but not full control, typically 20%-50% ownership. The investor's share of the investee's net income or loss is reflected in the investor's financial statements.
Net Income
A company's profit after deducting expenses and taxes from revenue.
Dividends
Payments made by a corporation to its shareholder members. It is the portion of corporate profits paid out to stockholders.
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