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Financial Statements
Are documents that provide an overview of a company's financial condition, including balance sheets, income statements, and cash flow statements, for a specific period.
Consolidated Financial Statements
Financial reports that aggregate the financial position and operations of a parent company and its subsidiaries, presenting as if the group is a single entity.
Structured Entities
Complex legal entities with structures that serve specific purposes, such as minimizing risks or maximizing financial returns, often used in financial engineering.
Journal Entry
A record of a business transaction in an accounting system, noting the accounts and amounts to be debited and credited.
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