BOOK ENTRY TRANSACTION, in securities, is a transaction that does not entail physical transfer of paper securities. An entry is made on the books of a safekeeping depository showing the beneficial owner of the securities. This has become a standard transaction method for all U.S. Treasury, many U.S. Government agency securities and many taxable and tax-exempt instruments.
TARIFF, AD VAL OREM is a tariff determined as a percentage of the value of the goods.
IMA, in accounting, refers to the Institute of Management Accountants.
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