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If Kant's anthropocentric view is correct,then using animals in horrifically painful medical experiments would be:
Actuarial Estimates
Actuarial estimates are calculations done by actuaries to predict future liabilities, expenses, and life expectancies, often for use in insurance and pension plans.
Other Comprehensive Income
Components of comprehensive income that are excluded from net income, including items such as unrealized gains or losses on foreign investments, pension plan adjustments.
IFRS
A collection of global accounting standards, International Financial Reporting Standards dictate the reporting methods for specific transactions and events in financial statements.
Other Comprehensive Income (OCI)
Items of income and expense that are not included in net income but directly affect equity, such as changes in the value of foreign investments.
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