Examlex
Given the functional dependency A → B,then it is necessarily true that B → A.
Borrowing Terms
Conditions and agreements under which a loan is made, including interest rate, repayment schedule, and collateral requirements.
Dividends
A portion of a company's earnings distributed to its shareholders, often expressed as a fixed amount per share.
IFRS
International Financial Reporting Standards, a set of global accounting standards that guide the financial reporting of public companies.
Statement of Cash Flows
A financial documentation that illustrates the effect of changes in balance sheet accounts and profit on cash and cash equivalents, dividing the analysis into categories of operating, investing, and financing activities.
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