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An accredited investor is a person or institution that the Securities and Exchange Commission (SEC) defines as being qualified to invest in unregistered securities, such as privately held corporations, private equity investments, and hedge funds.
InvestorWords.com - Online Investing Glossary. A loan that has been re-classified due to nonconformance with the terms of the loan, specifically if loan interest has not been paid for 90 days, at which point it must be converted to cash-basis status.