Common cold. The common cold, also known simply as a cold, is a viral infectious disease of the upper respiratory tract that primarily affects the nose. The throat, sinuses, and voice box may also be affected. Signs and symptoms may begin less than two days following exposure.
disclosure statement. Disclosure Statement. 1. A document given to a potential borrower by a lender stating all the terms of the loan. This includes the interest rate, the length of the loan, and any applicable fees. Lenders are required to provide disclosure statements. See also: Truth in Lending Act.
Consolidated financial statements are the Financial statements of a group in which the assets, liabilities, equity, income, expenses and cash flows of the parent (company) and its subsidiaries are presented as those of a single economic entity, according to International Accounting Standard 27 Consolidated and separate financial statements, and International Financial Reporting Standard 10 Consolidated financial statements.