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Zero ownership. 20% ownership. 50% ownership. 100% ownership. Active Investment. Active Investment. Passive Investment. Trading securities Available-for-sale securities. Partially-owned subsidiary Fully-owned subsidiary. Associated company Joint-venture.
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Zero ownership 20% ownership 50% ownership 100% ownership Active Investment Active Investment Passive Investment • Trading securities • Available-for-sale securities • Partially-owned subsidiary • Fully-owned subsidiary • Associated company • Joint-venture Special accounting procedures in the economic (not legal) entity’s financial statements