Examlex
A proposed union must represent an appropriate bargaining unit of an employer's employees.
Financing Activities
Transactions and business events that affect long-term liabilities and equity of the company, such as issuing bonds or repaying bank loans.
Long-term Assets
Assets that are expected to provide economic benefits over a period longer than one fiscal year, such as land, buildings, and equipment.
Short-term Investments
Financial assets that are expected to be converted into cash or sold within a year.
Cash Equivalents
Short-term, highly liquid investments that are readily convertible to known amounts of cash and so close to their maturity that they present insignificant risk of changes in value due to changes in interest rates.
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