Hard-to-borrow list is a list of securities held at a brokerage firm which includes the list of securities which are hard to borrow for short sale transactions.
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Accumulating shares are a type of shares given to shareholders as a substitution of or in addition to their dividends. By taking accumulating shares instead of cash, shareholders don't have to pay income tax on the distributions in the current year.
Fortune 100 is a list of 100 most profitable and largest US companies put together but a Fortune magazine. The list includes both private and public companies which are giving their income reports to the government agency.
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