It is a matrix indicating the out of balance transaction figures between two entities who are subsidiaries of one another or subsidiaries of some other entity. The matrix is periodicaly reveiwed to diagnose and clear the out of balance figures. The out of balance figures can also be due to foreign exchange transactions between two entities whereby gain/loss arise on revaluation of balances periodically.
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An idempotent matrix is a matrix which gives the same matrix if we multiply with the same. in simple words,square of the matrix is equal to the same matrix. if M is our matrix,then MM=M. then M is a idempotent matrix.
Reduced matrix is a matrix where the elements of the matrix is reduced by eliminating the elements in the row which its aim is to make an identity matrix.
If an identity matrix is the answer to a problem under matrix multiplication, then each of the two matrices is an inverse matrix of the other.
Each number in the matrix is called an element of the matrix
A skew symmetric matrix is a square matrix which satisfy, Aij=-Aji or A=-At