ADJUNCT ACCOUNT
A financial reporting account that increases a liability account's book value. An adjunct account is a valuation account wherein the credit balances are annexed to an another account. For example, in the bonds issued by a company, the unamortized premium on the bond payable account (oftentimes called bond premium) is considered an adjunct account due to the credit balance added to the bonds payable account.
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Cancellation
Notification by a broker advising his or her client that an incorrect exchange deal was conducted and that the activity is being pointed out. For e ...
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UFMI
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