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Garden
Anything related to the activity of attending to one's garden or the objects, animals,plants and shrubs found therein.
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operating cycle
Financial services; Accountancy
The time between the acquisition of assets for processing and their realisation in cash or cash equivalents.
other price risk
Financial services; Accountancy
The risk that the fair value or future cash flows of a financial instrument will fluctuate because of changes in market prices (other than those arising from interest rate risk or ...
operating lease
Financial services; Accountancy
A lease other than a finance lease. (a) that engages in business activities from which it may earn revenues and incur expenses (including revenues and expenses relating to ...
owners
Financial services; Accountancy
In IFRS 3 owners is used broadly to include holders of equity interests of investor-owned entities and owners or members of, or participants in, mutual entities.
owner-occupied property
Financial services; Accountancy
Property held (by the owner or by the lessee under a finance lease) for use in the production or supply of goods or services or for administrative purposes.
participants
Financial services; Accountancy
The members of a retirement benefit plan and others who are entitled to benefits under the plan.
past service cost
Financial services; Accountancy
The increase in the present value of the defined benefit obligation for employee service in prior periods, resulting in the current period from the introduction of, or changes to, ...