Term
Which type of investment is described as having little influence over another company (generally less than 20%)? |
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Definition
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Term
What is an investment in a company that is generally between 20% and 50%? |
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Definition
Significant Influence over Investements
Note: In some cases the investment may be a lower % for large corporations, but it depends on the actual circumstances
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Term
Which investment is generally greater than 50%?
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Definition
Controlling Interest
Note: If you have controlling interest in a company you must include that company in your references whether or not they can be directly tied to you. |
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Term
| Name an example of a case where controlling interest wasn't clearly stated in a companies balance sheet. |
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Definition
| Enron, most liabilities were accounted for in a "different" company so as to inflate the balance sheets. The footnotes in the Enron Balance Sheets referenced having other accounts, but very vaguely. |
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Term
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Definition
| The active buying and selling of company stock or voting shares. |
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Term
| How can a company be listed as "available-for-sale"? |
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Definition
| It can be sold, but is intended to be held for gain. |
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