Examlex
When investing in a portfolio of foreign currencies, the currencies represented within the portfolio are ideally highly positively correlated if the goal is to reduce exchange rate risk.
Accounting Principle
Guidelines and rules that govern the accounting process, ensuring accuracy and consistency in financial reporting.
Continuing Operations
The segments of a business that are expected to continue to operate into the foreseeable future, distinguishing from any discontinued operations.
Cumulative Effect
The total impact of a series of financial transactions or accounting adjustments within a specified period.
Return on Stockholders' Equity
A measure of financial performance calculated by dividing net income by shareholder equity, indicating how effectively a company uses investor funds.
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