SPIN-OFF Definition

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SPIN-OFF is a type of corporate reorganization in which the original corporation transfers some of its assets to a newly formed corporation. In exchange for the spun off assets, the original corporation receives all of the new corporations capital stock, which it then distributes to its shareholders as a property dividend.

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REMARKETED PREFERRED STOCK is a preferred stock issues­-auction-rate preferred stock, e.g., where the dividend is set by a single marketing agent rather than through a Dutch Auction process.

ACCEPTANCE SAMPLING is statistical sampling to determine whether internal control compliance is greater than or less than the tolerable deviation rate.

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