Examlex
The deletion anomaly is the least important of the problems affecting unnormalized databases.
Held-to-maturity Security
A debt security that a company has the intent and ability to hold until its maturity date, recorded at amortized cost.
Semiannual Interest
Interest that is calculated and paid twice a year on an investment or loan.
Consolidation Method
An accounting technique used by firms to combine the financial statements of subsidiaries with those of the parent company to present as one entity.
Equity Securities
Financial instruments like stocks that represent ownership interest in a company or rights to acquire such an interest.
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