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| Keyword | Description |
| Adjustment | Operation that uses a coefficient on the rates observed at a given date. This operation helps to compare series of rates in order to take into account equity transactions (free shares allocation, cash capital increase, security split, shares assortment etc.) |
| Annual or progress report | Document published by the companies after closing their financial year and broadcasted to anybody, shareholders or not, who ask for it. This report contains information communicated to the shareholders during the general assembly and is divided in three parts: the management report, the financial report and the auditors report. |
| Asset Administrators | The Asset administrators are companies, which through investments and negotiation on security exchange made by the brokerage firms, take part into the securities management which are committed to them, based on a discretionary asset management contract with their clients.Those companies must not hold the securities and/or the funds of their clients. |
| Assets | Assets represent everything that the company owns and what owed to it. There are two major categories of assets: fixed assets and current assets. Assets represent the uses to which the resources the company raises from all providers of funds (shareholders, creditors, suppliers; tax authorities, etc.) are put. |
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