AAA rating
A bond rating assigned to an investment grade debt instrument. AAA is the highest possible rating and reflects an opinion that that the issuer has the current capacity to meet its debt obligations and has an extremely low solvency risk from changes in business, financia, or economic conditions. bond investors rely on bond ratings from organizations like Standard and Poor's, Moody's Investors Service, and Fitch ratings to evaluate the default risk associated with both corporate bonds and municipal bonds. Compare to A Rating; AA Rating; BBB Rating; junk bond.
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fair market value
pro forma
overhead expenditure variance