Rollover: Difference between revisions
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1. | 1. ''Borrowing.'' | ||
The renewal of a drawing under a revolving credit or the re-issue of outstanding short-term money market securities on their maturity date. | The renewal of a drawing under a revolving credit or the re-issue of outstanding short-term money market securities on their maturity date. | ||
2. | 2. ''Deposits and other investments.'' | ||
The renewal of a maturing deposit or other investment. | The renewal of a maturing deposit or other investment. | ||
3. ''Tax.'' | |||
Reinvestment of proceeds from disposal of an asset, into another qualifying asset. | |||
Thereby potentially deferring the taxation of chargeable gains on the disposal. | |||
== See also == | == See also == | ||
* [[Business Asset Rollover Relief]] | |||
* [[Chargeable gain]] | |||
* [[Deposit]] | * [[Deposit]] | ||
* [[Money market]] | |||
* [[Rollover relief]] | |||
* [[Rollover risk]] | |||
* [[Revolving credit facility]] | * [[Revolving credit facility]] | ||
* [[Security]] | |||
* [[Stability]] | * [[Stability]] | ||
[[Category:Accounting,_tax_and_regulation]] | |||
[[Category:The_business_context]] | |||
[[Category:Financial_products_and_markets]] | |||
Latest revision as of 07:40, 4 March 2022
1. Borrowing.
The renewal of a drawing under a revolving credit or the re-issue of outstanding short-term money market securities on their maturity date.
2. Deposits and other investments.
The renewal of a maturing deposit or other investment.
3. Tax.
Reinvestment of proceeds from disposal of an asset, into another qualifying asset.
Thereby potentially deferring the taxation of chargeable gains on the disposal.
