Examlex
Insanity is both a psychological diagnostic category and a legal term that refers to a defendant's presumed state of mind at the time a crime was committed.
Indirect Method
A technique for preparing cash flow statements where net income is adjusted for changes in balance sheet accounts to reflect cash inflows and outflows.
Financing Activity
Transactions involving changes in equity and long-term liabilities reflecting how a company raises and repays capital.
Consolidated Statement of Cash Flows
A financial statement that presents the total cash inflows and outflows of a parent company and its subsidiaries.
Non-Voting
Shares in a company that do not grant the shareholder the right to vote on corporate matters.
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