The circuit shown in Figure 12-22 (a) is 
Definitions:
Voting Shares
Shares of a company's stock that grant the holder the right to vote on corporate matters.
Significant Influence
Refers to the power to participate in the financial and operating policy decisions of an investee but is not control or joint control over those policies.
Dividends Received
Income received from owning shares in a company, typically paid out from the company's profits.
FVTPL
Fair Value Through Profit or Loss - a financial reporting method where assets and liabilities are measured at their current market value, with changes impacting the profit or loss directly.
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