ABNORMAL RETURNS is the difference between the actual return and that is expected to result from market movements (normal return).
NON-DISCRETIONARY means it is mandatory, not up to the individual or company.
FOOTNOTE is text that appears at the bottom of a page that adds explanation. In finance, it is often used in financial statements to provide explanatory addendums or disclosures as to the detail of various entries in the financial statements, e.g. debt, deferments, and off balance sheet items.
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