Examlex
According to the UML Notation Guide, overlapping means:
Equity Method
An accounting technique used to record investments in which the investor has significant influence over the investee but does not fully control it.
Effective Income Tax Rate
The mean rate at which a person or company is taxed, determined by dividing the total amount of tax owed by the taxable income.
Net Income
The amount of profit left over after all operating expenses, taxes, and interest payments are deducted from total revenue. It is a key indicator of a company's profitability.
Dividends
Payments made by a corporation to its shareholders, usually as a distribution of profits.
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