CAPITAL RECEIPTS is proceeds from the sale of capital assets. They may be used to finance new capital expenditure or repay existing loan debt. Receipts available to finance capital expenditure in future years are normally held in the usable capital receipts reserve.
UNAUDITED OPINION is a qualified opinion by a Certified Public Accountant who has not audited the relevant financial statements.
RECORD DATE, in securities, is the date for determining who is entitled to payment of principal and interest on a security.
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