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Associated Companies
Companies that are connected through common ownership or control but aren't subsidiaries or fully owned entities of the parent company.
Equity Method
An accounting technique used by companies to record and report their investments in other companies based on the level of control and influence they have over the company.
Voting Stock
Shares of a company that grant the shareholder voting rights in corporate decisions and elections of the board of directors.
Significant Influence
Significant influence is a term used in accounting to describe the power to participate in the financial and operating policy decisions of another company, without having full control or majority ownership.
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