ACCOUNTING TERMS - ACCOUNTING DICTIONARY - ACCOUNTING GLOSSARY
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LODGEMENT, in law, is bringing a legal charge or accusation against someone.
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UNAPPROPRIATED PROFITS are those profits that have been withdrawn from a business by its proprietors or appropriated for any other purpose.
ANALYSTS' ESTIMATES is where analysts, stockbrokers and banks give opinions and forecasts (often referred to as estimates) as to future company performance. Broker recommendations and other data are provided by Barra's Global Estimates service. BARRA collate and analyze the brokers' forecasts, and calculate consensus figures from the individual data.