Equity Method Significant Influence 20 Percent Checker
Illustrative 20% significant-influence presumption screen only; rebuttals, control, substantive rights and actual accounting treatment require independent assessment.
Description
Equity Method Significant Influence 20 Percent Checker: return illustrative presumption threshold met.
Voting interest can be used as an illustrative screen for significant influence. A percentage is only one part of a real accounting assessment.
This tool returns illustrative presumption threshold met. Use the stated units and model convention when interpreting these fields.
When to use this tool
Use this tool when the supplied inputs match the specific operation described above and you need a repeatable result under its stated convention.
- Check the supported input and output contract against an existing calculation or observation.
- Use the complete example to confirm units, selector spelling and result interpretation.
How to use the tool and how it works
- Enter every field in the input table using the stated units and the exact supported selector spelling where applicable.
- Run the tool. Correct input errors before interpreting an output.
- Read the result fields below; use accompanying flags and the stated sign, boundary or model convention when interpreting a number.
Require votingInterestPercent between zero and 100 and return whether it is at least 20.1
| Input field | Meaning and units | Accepted input |
|---|---|---|
| votingInterestPercent | Voting interest percent. Percentage units; 20 means 20%. | Finite number; from 0 to 100 inclusive |
| Output field | Interpretation |
|---|---|
| result | Object containing the following named result fields. |
| result.illustrativePresumptionThresholdMet | Illustrative presumption threshold met flag under the exact conditions described above. |
{
"input": {
"votingInterestPercent": 25
},
"output": {
"result": {
"illustrativePresumptionThresholdMet": true
}
}
}Limitations and assumptions
- The output is explicitly an illustrative presumption threshold, not an equity-method eligibility conclusion.
- Every declared field is required and unexpected fields are rejected. Numeric inputs must be finite; input errors are distinct from a valid false result or an explicitly qualified output.
- Extremely large inputs and nonfinite or excessively large outputs are rejected. List positions reported by the tool use zero-based indices unless stated otherwise.
Alternative or Complementary methods
Check the underlying observations, units and conventions independently before using the result in a larger workflow. The tools listed below address nearby tasks; compare their inputs and scope before substituting one for this operation.
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