Examlex
Conditional causality means that a cause is necessary but not sufficient to bring about the effect.
Controlling Financial Interest
An interest in a business that gives the holder the power to direct its financial and operating policies, often through ownership of a majority of voting shares.
Variable Interest Entity
A legal entity in which an investor holds a controlling interest that is not based on the majority of voting rights but on contractual or other financial arrangements.
Consolidated Statement of Cash Flows
A financial statement that provides aggregate data regarding all cash inflows and outflows from both operating and investing activities of the parent company and its subsidiaries.
Investment Account
An account held by an individual or entity with a financial institution, primarily used for holding and trading securities, stocks, bonds, and other investments.
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