Examlex
A market segment is deemed to have substantiality if it contains a large number of potential customers.
Investing Activities
Financial actions related to the acquisition and disposal of long-term assets and other investments not included in cash equivalents.
Net Change in Cash
The total increase or decrease in a company's cash and cash equivalents over a specified period, reflecting cash inflows and outflows.
Conversion of Bonds
The process of exchanging bond securities for a predetermined number of shares of the issuing company's stock.
Financing Section
Part of a cash flow statement that shows the net flows of cash used to fund the company's financial activities, including debt, equity, and dividends.
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