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Zero Uptick

A transaction/ trade that takes place at the same price level of a previous transaction/ trade, but in situation where...

Uptick

A transaction / trade that is effected at a price exceeding the price of the previous one. The uptick price...

Exchange-Like Transaction

A transaction (contrary to a non-exchange transaction) in which an entity receives assets or services from another and directly gives...

Exchange Transaction

A transaction (contrary to a non-exchange transaction) in which an entity receives assets or services from another and directly gives...

Non-Exchange Transaction

A transaction that is not an exchange transaction. In other words, it is a transaction whereby an entity either receives...

Non-Exchange Liability

A liability that results from a non-exchange transaction. It is a liability incurred by an entity without directly receiving any...

ALP

It stands for arm's length principle; a market standard that assumes a normal transaction to be one which is entered...

Arm’s Length Principle

A market standard that assumes a normal transaction to be one which is entered into by and between two unrelated...

Arm’s Length Transaction

A transaction which is entered into by and between two unrelated and well-informed parties, that is, those who have no...

Related-Party Transaction

A transaction that is entered into by two parties who are related, i.e., they have some sort of connection prior...