Examlex
Return on total assets is the product of
Discontinued Operations
Parts of a company's core business or product lines that have been sold, disposed of, or discontinued.
FVTPL
The acronym stands for Fair Value Through Profit or Loss; this designation refers to financial assets or liabilities that are recorded at fair value, with any changes directly affecting profit or loss.
Fair Value
An estimate of the price at which an asset or liability could be traded in a fair transaction between willing parties, other than in a forced or liquidation sale.
Unrealized Gain
A profit that exists on paper resulting from an investment that has not yet been sold for cash, indicating an increase in value of the asset.
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