Examlex
Which constitutional document includes considerable detail on the rights of the "several Nations or Tribes of Indians . . . who live under our protection"?
Asset Revaluation Surplus
The increase in value of an asset, reflected on a company's financial statements, after it has been revalued to its current market value.
General Reserve
Funds set aside by a company from its profits for general unspecified future risks or obligations.
Amortisation of Goodwill
The gradual write-off of the purchased goodwill of a company over time, reflected as a non-cash expense in the income statement.
Associate's Profit
The portion of profits attributable to a company's investment in an associate, typically accounted for using the equity method.
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