Voting Power

A Shares
A shares represent the most important class of ordinary shares in the USA, typically carrying greater voting power and various privileges compared to B shares, playing a crucial role in corporate governance.
Affiliated Group
For purposes of consolidated tax returns, an affiliated group is composed of companies whose common parent or other inclusive corporation owns at least 80% of the voting power and value of the stock of the includable corporations (except preferred stock).

Accounting Terms Lexicon

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