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imported>Doug Williamson (Add definition. Source: Linked pages) |
imported>Doug Williamson (Classify page.) |
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* [[Security]] | * [[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.