CATS Definition

CATS is Certificate of Accrual on Treasury Securities; a zero coupon bond created by stripping Treasury bonds.

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CASH DIVIDEND is the payment of earnings to shareholders.

CURRENT PORTION OF LONG-TERM DEBT is only that portion of long-term obligations (payable in more than one year) which are owed and payable in the current year; e.g. the portion of a five-year loan or lease that is due in the current calendar/fiscal year.

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