Examlex
Paraphrasing is the process of having the receiver restate the message in his or her own words.
Intragroup Sale
Transactions occurring between entities within the same group or conglomerate, often scrutinized for transfer pricing and tax implications.
Unrealised Profit
Unrealised profit refers to profits that have been generated on paper through an investment's increased value but have not yet been realized through a sale.
Inventories
Assets held for sale in the ordinary course of business, in the process of production for such sale, or in the form of materials to be consumed in the production process.
External Party
An individual or organization that is separate from the entity being referred to and not directly involved in its operations or management.
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