C.G.A. means Certified General Accountant.
WHEN-ISSUED, in securities, is a transaction made conditionally because a security, although authorized, has not yet been issued, e.g, new issues of stocks or bonds, stocks that have been split and Treasury securities are all traded on a when-issued basis.
ATTEST is to authenticate, affirm to be true, genuine, or correct, as in an official capacity.
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