IBNR is Incurred But Not Reported.
EXERCISE, in business or law, to make use of a right available in a legally binding agreement, e.g. to implement the right of the holder of an option to buy (in the case of a call) or sell (in the case of a put) the underlying security.
EBIAT is Earnings Before Interest After Taxes. It is a measure of a company's ability to produce income on its operations in a given year. See NOPAT.
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