Examlex
In the mid-1800s,the Austrian monk Gregor Mendel produced a series of simple experiments of cross-pollination of pea plants.
Investing Section
Part of the cash flow statement that reports the acquisition and disposal of long-term investments and property, plant, and equipment.
Operating Section
The part of the income statement that displays the revenues and expenses directly related to the core business operations.
Variable Interest Entities (VIEs)
Entities in which the investor holds a controlling interest that is not based on a majority of voting rights, requiring a special consolidation treatment under financial accounting standards.
Low-Cost Financing
Financing obtained at a lower interest rate than the market rate, often through government subsidies or special programs.
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