DEBENTURE Definition

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DEBENTURE is a corporate IOU that is not backed by the companys assets (unsecured) and is therefore somewhat riskier than a bond.

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DOUBLE RULE is a double line drawn under an amount when the amounts above are totals and no other entries will be made.

FCPA, in Australia and elsewhere, is Fellow Certified Practicing Accountant. In the USA, see FOREIGN CORRUPT PRACTICES ACT.

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