C Definition

C as the fifth letter of a Nasdaq stock descriptor indicates that the issue is exempt from Nasdaq listing requirements for a temporary period of time.

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NON-PERFORMING ASSET is an asset not effectual in the production of income. For example, in banking, commercial loans 90 days past due and consumer loans 180 days past due are classified as non-performing.

SPIN-OFF RULING is a legally binding ruling by the Internal Revenue Service as to any aspect of a spin-off by a corporation. See also SPIN-OFF.

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