EFTS is Electronic Fund Transfer System.
AUDIT OPINION LETTER is a signed representation by an auditor as to the reliability and fairness of a set of financial statements. It is usually presented at the beginning of an audit report.
PAR VALUE is a. the maturity value or face value, i.e., the amount that an issuer agrees to pay at the maturity date; b. the official exchange rate between two countries currencies; or, c. the value of a security that is set by the company issuing it; unrelated to market value.
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