CASH SETTLEMENT Definition

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CASH SETTLEMENT, in short-term securities, is payment and delivery made on the same day as the trade date.

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CONTROL PREMIUM is an amount (expressed in either dollar or percentage form) by which the pro rata value of a controlling interest exceeds the pro rata value of a non-controlling interest in a business enterprise, that reflects the power of control.

CONTROLLER is usually an experienced accountant who directs internal accounting processes and procedures, including cost accounting.

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