INSIDER TRADING Definition

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INSIDER TRADING is the trading, primarily of securities, by management or others who have special access to unpublished information. If the information is used to illegally make a profit, there may be large fines and possible jail sentences.

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DISCLAIMER is a statement that the auditor is unable to express an opinion as to the presentation of financial statements in conformity with U.S. GAAP.

VERTICAL FINANCIAL ANALYSIS allows comparison of the financial ratios of a company in time - past, present and future.

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