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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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BACKDOOR LISTING is a technique used by a company which failed to get listed on an exchange, whereby the company acquires and merges with a company already listed on that exchange.

BACKWARDATION is the commission paid by a seller for the postponement of a transaction on a stock exchange when prices for cash delivery are higher than for forward delivery.

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