Examlex
A blast of wind tips a sailboat in the clockwise direction when viewed from the stern.When the wind ceases the boat rotates back toward the upright position if, when it is tilted, the center of buoyancy:
Investment
Investment is the allocation of resources, usually money, in the expectation of generating an income or profit, such as purchasing securities or assets.
Parent's Books
The financial records held by a parent company that include accounts and transactions of its subsidiaries.
Noncontrolling Interest
A stake in a company that is not large enough to control or dictate the company's business operations, often reflected as a separate equity item in the consolidated financial statements.
Cumulative Preferred Stock
A type of preferred stock that accrues dividends if payments are not made in time, ensuring dividends are paid to these shareholders before common stockholders.
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