NONCALLABLE is a bond exempt from call by the issuer for a stated period of time.
FOOTING, in accounting, is the sum of a column of figures.
RESTATEMENT OF FINANCIALS are sometimes required by the IRS when the IRS, through audit, determines that IRS rules were not followed; either lawfully or fraudulently. Such restatements usually have a negative effect on the financial results of the audited entity for the periods in question.
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