sen: a fractional monetary unit of Japan and Indonesia and Cambodia; equal to one hundredth of a yen or rupiah or riel
fractional monetary unit: a monetary unit that is valued at a fraction (usually one hundredth) of the basic monetary unit
adverse opinion: an opinion concerning financial statements (usually based on an audit by a CPA) that the statements as a whole do not present results fairly or are not in conformity with the generally accepted accounting practices of the United States