DISCRETIONARY INCOME means the amount of a companys income available for spending after the essentials have been met. See DISPOSABLE INCOME.
IRD, dependent upon usage, can mean Interest Rate Derivatives (finance), Inland Revenue Department (New Zealands tax revenue collection department), or Interest Rate Differential.
SISTER COMPANY is similar to the way in which a family is structured, two or more sister companies (sibling) share the same Parent Company or individual owner. Like a Subsidiary, it is a separately incorporated business.
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