Examlex
The president of Northern University wants to forecast student enrolments for this academic year based on the following historical data: What is the forecast for this year using a four-year simple moving average?
Upstream Sale
A transaction where a subsidiary sells goods or services to its parent company, affecting intercompany transactions and transfer pricing.
Unrealised Profits
Profits that have been earned but not yet realized through a transaction, such as the increase in value of an investment that has not been sold.
Issued Capital
The total value of a company's shares that have been issued to shareholders.
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