CRAT Definition

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CRAT is an acronym for Charitable Remainder Annuity Trust.

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MAJORITY CONTROL is the degree of control provided by a majority position.

CASH FLOW is earnings before depreciation and amortization. Cash flow is calculated as the difference between cash inflows and outflows. Cash flow can be derived from Operating Profit by adjusting for items which do not affect payments (e.g. depreciation) and items (e.g. changes in working capital) which affect payments but are not recorded in Operating Profit.

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