connection between financial asset and equity investment/acquisition

h21

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so we have a whole clog of stuff like available for sell, held for trading and etc, those are for financial investment
Then we have acquisition and equity and jv and etc, those are for intercorporate investment
my problem is I always wonder how are those two part connected, just by your share amount?
 
The amount of control you have over the investment/company. Always the overiding force.
 
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