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Why do skates and rays have flattened bodies, while sharks are torpedo shaped?
Post-employment Benefits
Benefits, other than termination benefits, that are payable after completion of employment, typically after the employee retires; includes pensions, other retirement benefits, post-employment life insurance, and post-employment medical care.
Key Management Personnel
Individuals who have the authority and responsibility for planning, directing, and controlling the activities of an entity, typically at a senior level.
Joint Control
A situation in an arrangement where more than one party has control together, requiring unanimous consent for decision-making.
Economic Entity
An organization or unit in the economy that is capable of conducting economic activities, such as businesses or households.
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