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Can children "grow overnight?"
Line Item
A specific and distinct item that appears on a statement or list, such as a financial report, indicating a single transaction or account component.
Financial Position
A snapshot of the assets, liabilities, and equity of a company at a particular point in time, providing insight into its financial health.
Associates Profit
The share of earnings derived from an associate company in which the parent company has significant influence but not total control.
Comprehensive Income
Represents the total change in equity for a period that is derived from both operating and non-operating activities, excluding any owner changes.
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