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 statement. A financial statement showing all the assets, liabilities, income and expenses of a parent company and its subsidiaries. It represents the standing of a company as a group and requires elimination and consolidation of entries to provide a fair presentation of the financial status of the group. See also business combination.