American Depositary Receipts (ADRs) are claims issued by U.S. banks representing ownership of shares of a foreign company's stock held on deposit by the U.S. bank in the foreign market and issued in dollars to U.S. investors

A corporation is a separate legal entity that is organized independently of its owners

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In comparing the performance of seasonal retailers, the same time periods (such as the fourth quarter of 2011 and the fourth quarter of 2010) should be used

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