Examlex
Negotiated commissions are the norm for institutional investors; whereas most individual investors pay specified commissions set by the brokerage firms.
Adjustment Recognition
The process of incorporating adjustments into financial statements for more accurate representation of financial positions or to reflect specific accounting standards.
Equity Profits
Profits that result from an investor's share in the earnings of an equity-accounted investee, reflecting the investor's ownership interest in the investee.
Dividend Revenue
Income earned from owning shares in a company that pays dividends out of its profits to shareholders.
Investment Carrying Amount
The value at which an investment is recognized in the balance sheet after deducting any impairment or amortization.
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