ACCOUNTING TERMS - ACCOUNTING DICTIONARY - ACCOUNTING GLOSSARY
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MORTGAGE BOND Definition
MORTGAGE BOND is a bond in which the issuer has granted the bondholders a lien against the pledged assets.
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INTERIM DIVIDEND is the declaration and payment of a dividend prior to annual earnings determination.
DISCLAIMER is a statement that the auditor is unable to express an opinion as to the presentation of financial statements in conformity with U.S. GAAP.