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In Germany,codetermination committees provides works councils with rights to information and consultation on subjects such as manpower planning,change in work processes,working environment,and job content.
Earnings Per Share
A financial metric that calculates the portion of a company's profit allocated to each outstanding share of common stock.
Interim Period Reports
Financial statements or reports that are issued for a period shorter than the fiscal year, such as quarterly or semi-annually.
Loss Contingency
A potential financial loss that may occur in the future due to a current event, the outcome of which is uncertain and will be resolved when one or more future events occur or fail to occur.
Provision for Loss
An accounting process to allocate anticipated losses from bad debts, depreciation, or other contingencies.
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