Examlex
An audience can typically remember about 10 points from a speech.
Significant Influence
The power to participate in the financial and operating policy decisions of a business but is not control or joint control of those policies.
Voting Shares
Shares that give the holder the right to vote on company matters, such as electing the board of directors, at shareholder meetings.
Ordinary Shares
Equity securities that entitle their holders to vote at shareholder meetings and to receive dividends, representing ownership in a corporation.
Equity Carrying Amount
A rephrased new definition: The recorded book value of an equity investment in the financial statements, reflecting adjustments for profits, losses, and other relevant transactions.
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