Examlex
Ratio data is a type of categorical data.
Foreign Currency Transaction
A transaction that involves the exchange of currencies or the undertaking of financial obligations denominated in a currency other than the entity’s functional currency, requiring conversion and possibly leading to foreign exchange gains or losses.
Spot Rate
The current market price of a financial instrument or commodity available for immediate purchase and delivery.
Receivable
An amount owed to a company by its customers or other parties for goods or services delivered.
SPEs
Special Purpose Entities, legal structures created to fulfill specific objectives, often used in financial transactions to isolate financial risk.
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