Examlex
In the Chen model,a multivalued attribute is connected to the owning entity with a double line.
Equity Method
An accounting technique used by a company to record its investment in another company based on the change in net assets of the investee.
Vapor Company
A term sometimes used to describe a company that exists in name only and has no actual business operations or significant assets; often associated with speculative investments or fraud.
Net Assets
The total assets minus total liabilities of an entity, representing the entity's net worth or equity.
Dividend
A portion of a company's earnings distributed to its shareholders, typically in the form of cash payments or additional shares.
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