REDISCOUNT is to discount short-term negotiable debt instruments for a second time, after they have been discounted with a bank.
UNREALIZED is an event having occurred but not yet reflected in a transaction. This refers to unrealized gains and losses, which have not happened but would happen if the investor sold the security or asset that an entity currently holds. Unrealized gains are not usually taxable. It is the opposite of realized.
IRCA is International Register of Certified Auditors.
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