{"iri":"https://spec.edmcouncil.org/fibo/ontology/BE/OwnershipAndControl/OwnershipParties/ControllingEquity","label":"controlling equity","definition":"shareholders's equity that formally confers control in the entity, either by law or as explicitly stated in a corresponding equity instrument","license":"https://spdx.org/licenses/MIT","source":"fibo","source_url":"https://spec.edmcouncil.org/fibo/"}