Examlex
Off-balance sheet financing occurs when a company makes use of assets but does not record the asset or corresponding liability on the financial statements.
Common Stock Account
An equity item on the balance sheet representing funds raised by issuing common shares.
Current Market Price
The price at which an asset or security is traded in the market at the present moment.
Current Liabilities
Obligations or debts of a company that need to be settled with creditors within a twelve-month period.
Twelve Months
A period of one year, often used in financial statements to provide a snapshot of a company's performance.
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