Examlex
A multivalued dependency exists when a determinant is matched to a set of values.
Mortgage Bonds
Debt securities secured by a mortgage on the issuer's property, prioritizing bondholder claims on assets in case of default.
IFRS
The International Financial Reporting Standards, a set of accounting standards developed by the International Accounting Standards Board (IASB) that is globally used for preparing financial statements.
Convertible Notes
A type of short-term debt that converts into equity, usually in conjunction with a future financing round; often used by startups.
Interest Expense
The cost incurred by an entity for borrowed funds over a period of time.
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