Examlex
Dwarf planets are too small to have rings.
External Party
An individual or organization that is separate from the entity being referred to and not directly involved in its operations or management.
Legal Entities
Organizations, companies, or individuals that have legal rights and obligations, allowing them to enter into contracts, sue, and be sued.
Consolidation Adjustment
Adjustments made to financial statements to account for the financial results of subsidiary companies as if they were part of the parent company.
Tax Effect
Refers to the impact of tax laws on an entity's financial statements, specifically how changes in tax rates or laws affect the valuation of assets, liabilities, and net income.
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