Business / Finance / Current-Coupon Issues: The translation of all of a foreign subsidiary's current assets and liabilities into home currency at the current exchange rate while noncurrent assets and liabilities are translated at the historical exchange rate; that is, the rate in effect at the time the asset was acquired or the liability incurred.
Business / Finance / Small Issues Exemption: An individual person investing in small quantities of stock or bonds. This group of investors makes up a minimal fraction of total stock ownership. MORE
Business / Finance / Specific Issues Market: The percentage of the total short sales of stock sold short by specialists. MORE