Examlex
The right of a business owner to use extreme force in detaining a suspected shoplifter for a reasonable period of time is known as the shopkeeper's privilege.
Influencing Investee
An investment situation where the investor has significant influence over, but not control of, the financial and operating policies of another entity.
Available-for-sale Securities
Financial assets not classified as held-to-maturity or trading securities, which can be sold in response to liquidity needs or changes in interest rates.
Common Stock
A type of security that represents ownership in a corporation, granting holders voting rights and a share in the company's profits via dividends.
Accounting Record
Documented evidence of financial transactions, used to track, report, and audit financial movements.
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