ACCOUNTING TERMS - ACCOUNTING DICTIONARY - ACCOUNTING GLOSSARY
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ACTIVE Definition
ACTIVE is a a security eligible for the OTC Bulletin Board (OTCBB) that meets the frequency of quotation requirement or the so-called "piggyback" exception. Once the frequency of quotation or piggyback exception has been satisfied, authorized participants may register on-line in a security. As long as the security remains active, any participant may quote the security without a Form 211 submission.
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940 FORM is the U.S. IRS Employers Annual Payroll Tax form.
NCD is Negotiable Certificate of Deposit.
