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Find the slope of the simple regression of Y on X.
Equity Securities
Financial instruments that represent ownership interest in a company, such as stocks, granting holders a claim on part of the company's assets and earnings.
Insignificant Influence
Refers to a situation where an investor cannot exert significant control or influence over the investee company.
Significant Influence
The capacity to impact the financial and operating decisions of another entity without having full control over it.
Available-for-Sale Debt Securities
Debt instruments not classified as held-to-maturity or trading securities, reported at fair value with unrealized gains or losses in other comprehensive income.
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