Examlex
The all-in-spread (AIS) used in the Moody's Analytics model is the difference between the interest rate on a loan and the prime lending rate at the time the loan was originated.
Voting Common Stock
A type of equity security that grants the holder the right to vote on corporate matters and receive dividends.
Treasury Stock Approach
A method of accounting for repurchased shares of a company's own stock, treating them as treasury stock and reducing the company's equity.
Noncontrolling Interest
The portion of equity in a subsidiary not attributable to the parent company, representing outside investors' ownership.
Net Income
The total earnings of a company after subtracting all expenses from revenue.
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