Examlex
What are some of the enhanced financial disclosures under Section IV of SOX?
Consolidated Patents
The collective intellectual property rights maintained by a parent company and its subsidiaries, often accounted for on a consolidated balance sheet.
Outstanding Stock
The total shares of a corporation's stock that are currently owned by all its shareholders, including shares held by institutional investors but excluding shares owned by the corporation itself.
Cash
Cash involves money in the form of currency, which includes bank notes and coins, that is in hand or readily available in deposit accounts for immediate use.
Building
A structure established or built from materials to provide shelter or accommodate individuals, businesses, or activities.
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