Examlex
Identify each of the following investments as either in debt (D) securities or equity (E) securities:
Controlled Group
A group of two or more entities that are connected through common ownership, allowing for centralized control and management.
Controlled Entities
These are entities over which another entity (the parent) has control, typically through ownership of more than half of the voting rights or through other mechanisms.
Associates
An entity over which an investor possesses significant influence, typically characterized by owning between 20% and 50% of the voting stock.
Joint Ventures
A partnership where multiple parties combine their assets to achieve a particular goal.
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