SOX Definition

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SOX see SARBANES-OXLEY ACT.

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ANNUAL REPORT is the requirement for all public companies to file an annual report with the Securities and Exchange Commission detailing the preceding years financial results and plans for the upcoming year. Its regulatory version is called "Form 10 K." The report contains financial information concerning a companys assets, liabilities, earnings, profits, and other year-end statistics. The annual report is also the most widely-read shareholder communication.

CALLABLE BOND is a bond the issuer has the right to pay off at issuers discretion.

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