Standard & Poor's Depositary Receipt (SPDR)
Like other depositary receipts, SPDRs are securities that are backed by shares of stock held on deposit at a U.S. bank. The shares that secure a SPDR mirror those on which S&P 500 is based and represent a beneficial ownership in each company.
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overabsorbed overhead
bank draft
plant ledger
savings related share option scheme
job order costing