ARP see ADJUSTABLE RATE PREFERRED.
INCORPORATION is a legal process through which a company receives a charter and the state in which it is based allows it to operate as a corporation.
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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