Examlex
Companies classify some cash flows relating to investing or financing activities as operating activities.
Social Security Contributions
Payments made to a government scheme that provides retirement, disability, and survivals benefits, funded through taxes on employers and employees.
Benefits
Advantages or payments made to employees, members of insurance policies, or other eligible parties, often in the form of health insurance, retirement plans, or disability coverage.
Tax Shelter
An investment strategy or financial arrangement designed to reduce, defer, or eliminate tax liabilities.
Deferred Taxes
Tax liabilities or assets that arise due to differences between the financial accounting and tax treatment of transactions, recognized in corporate financial statements.
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