Over-The-Counter Market (OTC)
A negotiated market for the trading of unlisted stocks. Not all over-the-counter stocks are required to file financial reports with the Securities and Exchange Commission (SEC), making it difficult to secure reliable information on which to base investment decisions. See OTCBB.

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Popular Stock Exchanges Terms

zero rated
excess reserves
errors and omissions excepted
competition law
comprehensive income
self assessment
takeover target