Nabco

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This is what it says on Wikipedia, and I've seen similar references other places...if the SP does have what is refereed to as the "Top" grade at under $500 that sounds like a pretty good deal.
ETA 2824 One workhorse of the ETA mechanical line is the ETA 2824-2, The 2824 is an automatic winding, twenty-five (25) jewel movement, available in four executions or grades: Standard, Elaborated (improved), Top and Chronometer[5]. The key components which differ at the line of demarcation between Elaborated and Top are the barrel spring, shock protection system, pallet stones, balance wheel & hairspring and the regulator mechanism. To illustrate the differences in accuracy garnered by the successive grades, consider the following specifications: the Standard grade is adjusted in two positions with an average rate of +/-12 seconds/day with a maximum daily variation of +/-30 seconds/day; the Elaborated grade is adjusted in three positions with an average rate of +/-7 seconds/day with a maximum daily variation of +/-30 seconds/day; while the Top grade is adjusted in five positions with an average rate of +/-4 seconds/day with a maximum daily variation of +/-10 seconds/day. The Chronometer grade must meet strict standards prescribed by the COSC. Chronometer grade movements are serial numbered as that is a requirement of the certification authority. Moreover, it should be noted that the degree of decoration on the movement's parts, generally only an aesthetic improvement, increases as well with the grade.[6]
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