BOUGHT DEAL is the arrangement where a broker buys all of a new issue of shares and sells them on to investors at a small premium.
OFFSET ACCOUNT is an account that is setup for elimination of a long or short position by making an opposite transaction.
SISTER COMPANY is similar to the way in which a family is structured, two or more sister companies (sibling) share the same Parent Company or individual owner. Like a Subsidiary, it is a separately incorporated business.
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