Examlex
In an SQL-based relational database, rows in different tables are related based on common values in common attributes.
Stock Split
A reduction in the par or stated value of a common stock and the issuance of a proportionate number of additional shares.
Appropriation of Retained Earnings
The process of allocating retained earnings to specific purposes, such as reserves or dividend distribution.
Cash Assets
Assets in the form of cash or items that can be quickly converted to cash without significant loss of value.
Prior Period Adjustment
Corrections of errors or omissions in the financial statements of previous periods to accurately reflect past financial performance.
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