Examlex
If a share of stock in Skylight Chili sells for $75, the retained earnings per share are $5, and the divided per share is $2, then the price-earnings ratio is 15.
Restatement Rule
A principle in common law jurisdictions where courts follow authoritative summaries of the common law, often used for clarity and consistency in legal principles.
Third Parties
Individuals or entities that are not directly involved in a contract or legal agreement but may be affected by its outcome.
Ultramares Rule
A legal doctrine determining the liability of accountants for negligence to third parties who rely on their financial reports.
Work Product
Documents, materials, or information prepared in anticipation of litigation, protected from discovery by opposing counsel.
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