Examlex
The IDEF1X equivalent of the extended E-R model subtype is the category entity,and category entities are placed in categorization clusters.
Primary Beneficiary
The main individual or entity designated to receive the benefits from a will, trust, insurance policy, or financial plan.
Controlling Financial Interest
An interest in a business that gives the holder the power to direct its financial and operating policies, often through ownership of a majority of voting shares.
Variable Interest Entity
A legal entity in which an investor holds a controlling interest that is not based on the majority of voting rights but on contractual or other financial arrangements.
Consolidated Statement of Cash Flows
A financial statement that provides aggregate data regarding all cash inflows and outflows from both operating and investing activities of the parent company and its subsidiaries.
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