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Definition of Discontinued operation
A business segment that has been or is planned to be closed or sold off.
Net income and the gain or loss on disposal of a business segment whose assets and operations are clearly distinguishable from the other assets and operations of an entity.
Cash flow provided by operating
After-tax net income before discontinued operations,
A firm's net cash inflow resulting directly from its regular operations
A section on the cash-flow Stockholders’ equity statement that shows how much cash came into a company and how much went out during the normal course of business.
Used by real estate and other investment trusts to define the cash flow from
A statement showing the revenues, expenses, and income (the
Cash flow available for debt service—the payment of interest and principal on loans. Generally calculated as cash provided by operating activities before interest
Purchase or sale of government securities by the monetary authorities to increase or
Buying or selling of bonds by the central bank.
A systematic program of repurchasing shares of stock in market
Management actions taken in the effort to create stable
a formulation of the details of implementing
Also called an internally efficient market, one in which investors can obtain
a document listing all operations
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