Examlex
When a data flow diagram (DFD) is exploded, the higher-level diagram is called the child diagram, and the lower-level diagram is referred to as the parent diagram.
Participating Preferred Stock
A type of preferred stock that provides its holders with dividends that exceed the stated dividend rate in certain situations, often when the company performs well.
Statutory Ratification
The process by which a legislative body formally approves an action, treaty, or agreement previously enacted or signed.
Overissued Shares
Stock shares that have been erroneously or unlawfully issued beyond the number authorized by the company's charter.
Debt
Money owed by one party (the debtor) to another (the creditor), typically arising from a transaction of financial borrowing.
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