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Equity Method
An accounting technique used to record an investor’s proportional share of an associate company’s earnings or losses on its financial statements.
Unrecognised Losses
Losses that have occurred but have not been officially recorded in the financial statements.
Controlling Interest
Controlling interest is a situation in which an investor, entity, or group of entities owns enough shares to dictate the company's policies and direction through voting power.
Ownership Structure
The way in which a company is owned and organized, detailing the distribution of shareholder and stakeholder interests.
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