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What is a "trigger" and why is it important when planning contingencies?
Disclosure Exemption
A provision allowing an entity to not disclose certain information that is normally required by accounting standards.
Government-related Entities
Entities that are controlled, jointly controlled or significantly influenced by a government.
Quantitative Indication
Numerical evidence or metrics that signal the performance, situation, or condition of an entity or market.
Key Management Personnel
Individuals with authority and responsibility for planning, directing, and controlling the activities of an entity, typically at a high level.
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