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Trading On The Equity
The practice of borrowing funds to increase investment in a business, aiming to increase the earnings available to shareholders.
Significant Component
A part or element of an asset that is substantial enough to require separate accounting due to its size or value.
Continuing Operations
Refers to the business activities that are expected to continue into the foreseeable future, as opposed to those that are being discontinued.
Discontinued Operations
The disposal of a significant component of a business.
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