The headquarters of Encore, and its sister channels Starz and MoviePlex, are located at the Meridian International Business Center complex in Meridian, Colorado.
The unqualified, or clean, opinion. If the auditor finds no serious problems, the CPA firm gives the businessâs financial statements an unqualified or clean opinion; that is, the auditor does not qualify or restrict his opinion regarding any significant matter. The standard audit report is rife with defensive, legalistic language .
I'm guessing that's why some of the SPY's dividends are unqualified. Page 34 of the same website contains the tax information for the DIA. The DIA paid $2.93 a share in 2008, all of which is qualified.