ACCOUNTANTS OPINION Definition

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ACCOUNTANTS OPINION is a signed statement regarding the financial status of an entity from an independent public accountant after examination of that entities records and accounts.

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SMALL-CAP is a stock with a capitalization, meaning a total equity value, of less than $500 million.

PAC BOND is a planned amortization class collateralized mortgage obligation (CMO) that provides a set average life within a specified band of prepayment assumptions. PACs are considered the most stable CMO class in terms of average life variability.

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