Tag: statement
One-Bank Holding Company
What is 'One-Bank Holding Company' A corporation that holds at least a quarter of the voting stock of a commercial bank. One-bank...
Office Of The Superintendent Of Financial Institutions (OSFI)
What is 'Office Of The Superintendent Of Financial Institutions - OSFI' An independent agency responsible for the regulation of banks, insurance companies,...
Omnibus Account
What is an Omnibus Account
An Omnibus account is a single account that is used to hold securities for multiple clients. The account is maintained...
Management Discussion and Analysis (MD&A)
What is the 'Management Discussion and Analysis - MD&A' Management discussion and analysis (MD&A) is the section of a company's annual report...
Absorption Costing
DefinitionTotal absorption costing is a method of Accounting cost which entails the full cost of manufacturing or providing a service. TAC includes not just...
Absorbed Account
What is 'Absorbed Account' An account that has been combined or that has merged with another related account. Accounts are often absorbed...
Abnormal Spoilage
What is 'Abnormal Spoilage' The waste or wrecking of inventory beyond what is expected in normal business processes. Abnormal spoilage can be...
Ratio Analysis
What is 'Ratio Analysis' A ratio analysis is a quantitative analysis of information contained in a company’s financial statements. Ratio analysis is...
Sales Per Share
What is 'Sales Per Share' Sales per share is a ratio that computes the total revenue earned per share over a 12-month...
Baidu
What is 'Baidu' The dominant Chinese internet search engine company. Baidu offers many of the same products and services as Google, but...