GRAY MARKET Definition

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GRAY MARKET is the unofficial trading of securities before their formal public issue.

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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.

JV is Journal Voucher or Joint Venture.

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