Examlex
The HAVING clause is to groups what the WHERE clause is to rows.
SEC
The Securities and Exchange Commission, a U.S. government agency responsible for enforcing federal securities laws and regulating the securities industry, stock and options exchanges.
Fair Value
An estimate of the market value of an asset or liability, based on the current market price or the price for similar assets.
Exchange Transactions
Transactions in which each party to the deal exchanges goods or services of comparable value; this can include trade of goods, services, or financial assets.
Tangible Assets
Physical assets that can be touched or felt, such as machinery, buildings, and land.
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