10-Q Definition

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10-Q is a report filed quarterly to the Securities and Exchange Commission (SEC) by most reporting companies. It includes unaudited financial statements and provides a continuing view of the companys financial position during the year. The report must be filed for each of the first three fiscal quarters of the companys fiscal year and is due within 45 days of the close of the quarter.

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UNDERWRITERS SPREAD see UNDERWRITERS DISCOUNT.

STRATIFY is to arrange a population or a sample in distinct layers. Stratified sampling is used in auditing to select a greater percentage of accounts with high balances than of accounts with low balances.

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