The term accusation refers to a declaration made by an individual about another individual or entity having behaved in an immoral, improper, or wrong manner. The two parts of an accusation are the accuser, the person making the accusation, and the accused, the person upon the accusation is made. T...

Document stating one has an ownership interest but not direct control in an asset, estate, or business. While one shares in the benefits of ownership including profits, the direct control is left to others. In a business, a certificate of beneficial interest entitles one to share in the profits of t...

A certificate of ownership in a real estate company. Pledged assets for a borrowing. An example is an office building serving as collateral for the mortgage. Way of protecting property from improper access or use, such as posting a security guard in an apartment building. ...

Term for statutory reserves for annuities that can be calculated using various methods but at the minimum, the reserve must be at least equal to the CARVM. The CARVM equals the greatest present value of future guaranteed benefits to include non forfeiture benefits in excess of future required premiu...