Examlex
To set a column value to an initial value that is selected according to some complicated business logic,you would use the SQL DEFAULT constraint with the CREATE TABLE command.
Commercial Substance
The aspect of a business transaction that causes a change in the cash flows or financial stability of the entities involved, indicating a genuine economic effect.
Exchange
A marketplace where securities, commodities, derivatives, or other financial instruments are traded.
Book Value
The net value of a company's assets minus its liabilities, often used to estimate the company's worth.
Fixed Assets
Long-term tangible assets that are used in the operations of a business and are not expected to be consumed or converted into cash in the short term.
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