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"Standard and Poors" is a credit rating agency; Standard & Poor's issues credit ratings for the debt of companies. As such, it has designated a Nationally Recognized Statistical Rating Organization by the U.S. Securities and Exchange Commission. It issues both short-term and long-term credit ratings. It also publishes financial research and analysis on stocks and bonds. It is one of the top three players in this business, along with Moody's and Fitch Ratings. It is also well known for its US-based S&P 500 and the Australian S&P 200 stock market index.
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