PROCEEDS, generally in business, is the total amount brought in, e.g. the proceeds of a sale. In insurance, it is the net amount received (as for a check or from an insurance settlement) after deduction of any discount or charges.
INVESTMENT HOLDING COMPANY, generally, is to hold by way of investment any real or personal property whatsoever. Within business, it is a company which holds equity in or invests into other companies as subsidiary or associate companies.
PRIOR PERIOD refers to accounting periods that have occurred in the past. See also ACCOUNTING PERIOD.
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