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Definitions:
Gain or Loss
The financial result that occurs when the selling price of an asset differs from its carrying amount on the books.
Equity Method
An accounting technique used to record investments in associate companies, recognizing the investor's share of the investee's profits or losses.
Investee's Net Income
The portion of profit or income earned by a company in which another company has invested.
Periodic Net Income
The net income calculated at specific intervals, such as monthly or quarterly, reflecting the profitability of a company during that time period.
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