ACCOUNTING TERMS - ACCOUNTING DICTIONARY - ACCOUNTING GLOSSARY
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REG S Definition
REG S see REGULATION S.
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EXPIRATION DATE is the date on which something; e.g. a security or bond offering, warranty or license; is no longer valid or in effect.
MATERIAL is information important enough to change an investor's decision. Insignificant information has no effect on decisions, so there is no need to report it.