ACCOUNTING TERMS - ACCOUNTING DICTIONARY - ACCOUNTING GLOSSARY
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HYPOTHECATION Definition
HYPOTHECATION, in securities, is the pledging of securities to brokers as collateral for loans made to cover short sales or purchase securities. In banking, it is the pledging of property to secure a loan.
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MINORITY DISCOUNT is a discount for lack of control applicable to a minority interest.
RFSB is Rehabilitation Fund for Small Businesses.
