SMA Definition

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SMA see SPECIAL MEMORANDUM ACCOUNT.

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TRIPLE BOTTOM LINE (TBL) is a metric for a corporations social, environmental, and economic performance. TBL is the latest series of buzz words to describe business involvement in sustainability. TBL is all about dropping the financial bottom line as a meaningful indicator of where you stand in the market place and replacing it with a bottom line that properly acknowledges the interplay of the social economic and environmental dimensions of our lives.

SURETY BOND is a contract by which one party agrees to make payment on any default or the debt of another party.

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