ABNORMAL RETURNS Definition

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ABNORMAL RETURNS is the difference between the actual return and that is expected to result from market movements (normal return).

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CURRENT CAPITAL see WORKING CAPITAL.

INTANGIBLES (NET) are intangible assets, including goodwill, trademarks, patents, catalogs, brands, copyrights, formulas, franchises, and mailing lists, net of accumulated amortization.

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