Examlex
Match the following terms to the appropriate definitions.
-A phishing attack that uses telephone calls instead of e-mails.
Book Values
The value of an asset or liability according to its balance sheet account balance, taking into account the cost of the asset minus depreciation.
Non-Controlling Interest
A portion of equity in a subsidiary not owned by the parent company, reflecting the minority shareholders' share of the assets and earnings.
Cumulative Dividends
Dividends on preferred shares that accumulate if not paid in one period and must be paid out before dividends can be distributed to common shareholders.
Discontinued Operations
Components of a business that have been sold or otherwise disposed of, or are classified as held for sale, and represent a separate major line of business or geographical area of operations.
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