COA Definition

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COA, in accounting, means Chart Of Accounts or Cost of Acquisition.

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CONTRACT RATE OF INTEREST is the interest rate specified in a contract.

BOOKBUILD is a particular way of conducting a float where the price at which shares are sold is not fixed, but rather is determined following a process in which interested investors bid for shares. This is quite a common way of determining the price paid for shares by institutional investors (Funds Managers).

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