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.
Difference between Leading strand and Lagging strand. The DNA replication process is generally referred to as discontinuous, because the polymerizing enzyme can add nucleotides only in the 5â-3â direction, synthesis in one strand(leading strand is continuous in the 5â-3â direction towards the fork. In the other strand (lagging strand), as the forks opens, multiple sites of initiation are exposed.