Examlex
The New Ipswich Sheriff in New Hampshire filed criminal trespass on an illegal alien based on the New Hampshire statute that defines criminal trespass as a person being guilty of criminal trespass if, knowing that he is not licensed or privileged to do so, he enters or remains in any place. This is an example of creative use of trespassing statutes.
Statement of Cash Flows
A financial statement that shows how changes in balance sheet accounts and income affect cash and cash equivalents, breaking the analysis down to operating, investing, and financing activities.
Noncontrolling Interest
A portion of equity in a subsidiary not held by the parent company, representing minority shareholders' interest in the subsidiary's net assets.
Indirect Method
A technique for preparing cash flow statements where net income is adjusted for changes in balance sheet accounts to reflect cash inflows and outflows.
Financing Activity
Transactions involving changes in equity and long-term liabilities reflecting how a company raises and repays capital.
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