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1. In the securities business, the end of a session of trading.
2. The last price at which a security trades during a trading session. The last price is reported in the financial media and is of particular importance to the valuation of investment portfolios. Also called closing price, last.
3. To finalize a transaction.
4. In accounting, transferring revenue and expense accounts in order to prepare a trial balance at the end of a period.
5. To terminate operations.