YELLOW SHEETS Definition

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YELLOW SHEETS is a daily publication of the National Quotation Bureau that details the bid and asked prices and firms that make a market in corporate bonds traded in the over-the-counter market. Yellow Sheets are to bonds what pink sheets are to unlisted stocks.

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BUSINESS VALUATION is the act or process of determining the value of a business enterprise or ownership interest therein by determining the price that a hypothetical buyer would pay for a business under a given set of circumstances.

SISTER COMPANY is similar to the way in which a family is structured, two or more sister companies (sibling) share the same Parent Company or individual owner. Like a Subsidiary, it is a separately incorporated business.

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