FCPA Definition

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

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DIVIDEND DATE: The payment date remains the same over the life of the issue, but the board of directors must approve or declare each individual payment. On the date that a board declares a dividend, it also sets a record date and ex-dividend (without dividend) date.

REASONABLE CERTAINTY is the degree of certainty that would be found to be in existence by a reasonable person.

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