Examlex
Heat capacity is defined as
Declared
In financial context, it often refers to the official announcement made by a company's board of directors to pay dividends to its shareholders.
Recognized
Recognized refers to the formal acknowledgment in financial reporting that an item is included in the financial statements of a business.
Available-for-Sale Securities
Financial instruments that are purchased with the intent to sell before they reach maturity and are classified as neither held for trading nor held to maturity.
Accrued Interest
The interest that has accumulated on a bond, loan, or other financial instrument since the last interest payment was made.
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