J Definition

J as the fifth letter of a Nasdaq stock symbol indicates that the issue is the voting stock of the company.

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SPLIT ACCOUNTING, under IAS 39, provides that if certain conditions are met the 'embedded derivative' in a 'hybrid (combined) financial instrument' (i.e, a financial instrument which includes a non-derivative 'host contract' as well as an embedded derivative) must be accounted for separately from the 'host contract'.

CUSTOMS are the authorities charged with collecting duty and controlling the entry of merchandise into a country.

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