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Sodium has a greater first ionization energy than cesium because sodium's valence electron is closer to the nucleus than cesium's valence electron.
Reporting Entity
An entity, such as a company or organization, that is required to prepare financial statements to provide information about its financial performance and position.
Local Currency
The currency that is legally in use within a country, as opposed to foreign currency.
Jurisdiction
The official power to make legal decisions and judgements, often in a specific geographical area.
Foreign Exchange Gain
A profit arising from the increase in value of one currency against another with which it is being compared between two points in time.
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