NON-BULLETIN BOARD (NBB) are OTC securities that are not quoted on the OTCBB. NBB securities may or may not be quoted on the Pink Sheets. Also called other-OTC.
COMMERCIAL BANK is a financial institution that provides commercial banking services. A commercial bank accepts deposits, gives business loans and provides other services to businesses.
REASONABLENESS TEST is where the expected value is determined by reference to data partly or wholly independent of the accounting information system, and for that reason, evidence obtained through the application of such a test may be more reliable than evidence gathered using other analytical procedures.
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