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Two-phased locking has a growing phase and a shrinking phase.
Book Value
The net value of a company's assets as recorded on its financial statements, subtracting liabilities from the total assets.
Indirect Method
A way of calculating cash flows in the cash flow statement where net income is adjusted for changes in balance sheet items to calculate operating cash flows.
Statement Of Cash Flows
A financial document that presents the effects of changes in income and balance sheet items on cash and cash equivalents, categorized into the areas of operating, investing, and finance.
Cash Dividends
These are payments made by a corporation to its shareholders, usually as a distribution of profits.
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