Examlex
Two of the most common text file types that use delimiters are .csv and .txt.
Subsidiaries
Companies controlled by a parent company through the ownership of more than half of their voting stock or through other means of control.
Available-for-Sale Securities
Debt or equity securities not classified as held-to-maturity or trading securities, measured at fair value, with changes in value recorded in other comprehensive income.
Fair Value
An estimate of the price at which an asset would trade in a fair transaction between willing market participants, reflecting its intrinsic value.
Year-end Adjustment
Financial adjustments made at the end of the accounting year to reflect accurate and up-to-date information in financial statements.
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