Investments in Joint Ventures. Definition. IFRS: A joint venture is defined as a contractual agreement whereby two or more parties undertake an economic activity that is subject to joint control. Joint control is the contractually agreed sharing of control of an economic activity.Unanimous consent of the parties sharing control is required.efinition. IFRS: A joint venture is defined as a contractual agreement whereby two or more parties undertake an economic activity that is subject to joint control. Joint control is the contractually agreed sharing of control of an economic activity. Unanimous consent of the parties sharing control is required.
Poker Glossary. A straddle is a blind bet made by the person under the gun. A straddle bet is equivalent to two big blinds. The person who posts the straddle gets to bet last in the preflop round. A straddle is very ill-advised in a limit game because you are unnecessarily posting a large blind bet out of position. Straddles are more common for games such as pot limit Omaha, where the straddle acts to increase the stakes of the game.
Slowrolling someone is incredibly bad poker etiquette, so you better have a really good reason for doing so (like your opponent is an ex-friend who slept with your wife). Example of a slowroll: With the board reading A-A-2-2-7, your opponent pushes all of his chips into the middle of the table. You are heads-up in the hand. You hold A-A for Quads and the stone cold nuts. You can not lose this hand, no matter what your opponent is holding. Despite the fact that you have the stone cold nuts, you take your time and pretend like you are making a very hard decision.