D as the fifth letter of a Nasdaq stock symbol indicates that it is a new issue, e.g. resulting from a stock split.
TEASER RATE, in lending, is the initial rate set on adjustable-rate mortgages (ARMs) by the lender to attract prospective borrowers. It is the coupon rate an investor earns in the first year.
STABLE MONETARY UNIT CONCEPT allows accountants to ignore the effect of inflation in the accounting records.
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