ACCOUNTING TERMS - ACCOUNTING DICTIONARY - ACCOUNTING GLOSSARY

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C.M.A. Definition

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C.M.A. means Certified Management Accountant.

 

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NONRECURRING is an income statement item that is infrequent in occurrence or unusual in nature.

IMMUNIZED PORTFOLIO is a portfolio structured such that the duration equals the duration of the investor's liabilities. The assets in the portfolio are structured to match the volatility of the investor's liabilities, thereby significantly reducing exposure to interest rate risk.


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