statement of earnings noun [C]. âº ACCOUNTING, FINANCE an âofficial âdocument that is âpart of a company's âfinancial âresults and gives details of its âprofit or âloss for a particular âperiod: During the âboom âyears, âcompanies put out exaggerated âstatements of âearnings.
Lagging indicators report on data that comes from past activity. The difference between leading and lagging indicators is the latter can indicate whether the nationâs economy is actually growing or contracting. A few examples of leading indicators may be bond yields or housing starts. Bonds are typically safe investments with little inherent risk.
Leading Strand and Lagging Strand. Before we go on, we should give a name to each of the two strands we're talking about. The first one is called the leading strand. This is the parent strand of DNA which runs in the 3' to 5' direction toward the fork, and it's able to be replicated continuously by DNA polymerase. The other strand is called the lagging strand. This is the parent strand which runs in the 5' to 3' direction toward the fork, and it's replicated discontinuously.