FRN Definition

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FRN see FLOATING RATE NOTE.

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INVESTEE is the legal entity into which an investor has made an equity investment.

EXCESS EARNINGS METHOD is a specific way of determining a value indication of a business, business ownership interest, or security determined as the sum of a) the value of the assets obtained by capitalizing excess earnings and b) the value of the selected asset base. Also frequently used to value intangible assets.

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