ENTERED Definition

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ENTERED see JOURNAL ENTRY.

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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.

CUT-OFF RATE is the predetermined maximum rate and/or minimum rate at which the subject is still acceptable, but where a rate above the proscribed higher or below the proscribed lower rate is no longer acceptable.

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