Examlex
A data flow diagram (DFD) illustrates the movement of information between external entities and the processes and data stores within the system.
Significant Influence
The capacity to affect the financial and operating policies of another entity through ownership or other means.
Operating Policies
Rules and guidelines that govern the activities and decisions of an organization.
Equity Method
An accounting technique used to record investments in other companies when the investor has significant influence but does not have full control.
Cash Surrender Value
The amount an insurance policyholder is entitled to receive if they decide to terminate the policy before it matures or an insured event occurs.
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