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What are 'held-for-trading investments'?
Cumulative Dividends
Dividends that accumulate if not paid in a given year, typically associated with preferred shares, and must be paid out before any dividends are given to common shareholders.
Discontinued Operations
Parts of a company's core business or subsidiaries that have been sold or liquidated.
Consolidated Financial Statements
Financial statements that present the assets, liabilities, equity, income, expenses, and cash flows of a parent company and its subsidiaries as if they were a single financial entity.
Cost Method
An accounting method used to value an investment, based on the purchase price of the asset.
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