STATEMENTS on STANDARDS for ACCOUNTING and REVIEW SERVICES Definition

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STATEMENTS on STANDARDS for ACCOUNTING and REVIEW SERVICES (SSARS) are pronouncements concerning unaudited financial information of a nonpublic entity issued by the AICPA Accounting and Review Services Committee. 

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REDEMPTION is the repayment of the principal amount of a debt or security at or before maturity (as when a corporation repurchases its own stock).

CPR is Constant Payment Rate, used to estimate the average life of mortgage-backed securities based on historical payments.

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