Examlex
When converting a narrative problem into an ERD,the narrative usually is a good source from which to derive relationships between entity types.
Line Items
These refer to individual financial transactions or components listed in a financial statement or report.
Equity Changes
Alterations in a company's equity due to transactions with owners, profits or losses, and other comprehensive income.
Dividends Paid
The portion of corporate earnings distributed to shareholders, usually in the form of cash or additional stock.
New Share Issues
The process by which a company issues additional shares of stock to raise capital, diluting the holdings of existing shareholders.
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