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Equity Earnings
The portion of an investee's profits or losses that is attributed to the investor based on their ownership percentage.
Goodwill Impairment
A write-down of the goodwill account on a company's balance sheet if the fair value of a business unit falls below its carrying value.
Consolidated Shareholders' Equity
The total equity in a company, combining the equity holdings across all subsidiaries and the parent company.
Surplus (Deficit)
A financial situation where income exceeds expenditures (surplus) or expenditures exceed income (deficit) over a given period.
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