ACCOUNTING CONVENTION see CONVENTION.
MAKING A MARKET is securities dealers showing both a bid and an offer for a particular maturity and type of security. This is not to be confused with a quote, which is a general indication of prices rather than a specific price at which a transaction may be executed.
FORWARD, in securities, is an agreement between two parties to exchange specific items, for example, two currencies, at a specified future date and a specified price.
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