CASH ON HAND Definition

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CASH ON HAND literally means coin, currency, and cash items on hand. It is not possible to have negative cash on hand.

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FUNDAMENTALS are factors which are 'fundamental' to the working of a company's business, its profitability, operating costs, product prices, technical innovations, etc. Company analysis taking into account these fundamental factors facilitates share valuation. See FUNDAMENTAL ANALYSIS.

ORIGINAL ISSUE DISCOUNT is when a long-term debt instrument is issued at a price that is lower than its stated redemption value; the difference is called Original Issue Discount (OID).

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