What is a Comparative Statement? A comparative statement is a document used to compare a particular financial statement with prior period statements. Previous financials are presented alongside the latest figures in side-by-side columns, enabling investors to identify trends, track a company’s progress and compare it with industry rivals. How Comparative Statements Work Analysts, investors, and
What Is a Comparison Universe? A comparison universe is a grouping of professionally managed investment portfolios or funds with similar mandates and objectives that serves as a benchmark for performance. That is, the performance of each managed portfolio or fund can be readily measured against the average for all members of the peer group. Lipper
What Are Compensatory Damages? Compensatory damages are money awarded to an injured party that compensate for damages, injury, or another incurred loss. Compensatory damages are awarded in civil court cases where loss has occurred as a result of the negligence or unlawful conduct of another party. To receive compensatory damages, the plaintiff has to prove
What Is a Competitive Advantage? Competitive advantage refers to factors that allow a company to produce goods or services better or more cheaply than its rivals. These factors allow the productive entity to generate more sales or superior margins compared to its market rivals. Competitive advantages are attributed to a variety of factors including cost structure
What Is Competitive Devaluation? Competitive devaluation is a theoretical scenario in which one nation matches an abrupt devaluation in another country’s currency, often in a tit-for-tat manner. In other words, one nation is matched by a currency devaluation of another, which in turn devalues its currency in response. The goal of devaluation in this case
What Is Complete Retention? Complete retention is a risk management technique in which a company facing a risk or risks decides to absorb, or accept, any and all potential loss rather than transfer that risk to an insurer or other party. Complete retention is an aggressive form of self-insurance. Key Takeaways Complete retention is a
Collards are a cool-season crop. Collards thrive in temperatures between 65°F and 75°F (18-24°C) and can withstand frost down to 25°F (-4°C). If summers are warm in your region, start collards in late winter or early spring for a late spring or early summer harvest. Where summers are cool, plant in mid-to-late spring for late
Sometimes there will be problems in the vegetable garden. There is always a cause and there is often a cure or control. Pest problems are often easy to spot: leaves or fruit look chewed or puckered from sucking pests. Diseases can be fungal, bacterial, or viral; often symptoms may look the same–brown or yellow spots
Cucumbers are a tender, warm-weather crop. Start cucumbers indoors 6 to 3 weeks before you plan to transplant them into the garden or direct sow seed in the garden 2 to 3 weeks after all danger of frost is past and the soil has warmed. Support cucumbers on a trellis, poles, or cages, or plant
Eggplant seedlings Eggplants are a tender, very warm-weather crop. Start eggplants indoors 10 to 8 weeks before the average nighttime temperature is expected to stay above 55°F (13°C),Set eggplants in the garden after nighttime temperatures are consistently greater than 55°F (13°C) and daytime temperatures average 70°F (21°C). If temperatures are much cooler you should protect
