ACCOUNTING TERMS - ACCOUNTING DICTIONARY - ACCOUNTING GLOSSARY
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BARBELL is a bond management strategy where maturities are clustered at extremes of the yield curve. For example, the price performance of one-year and 30-year bonds, in combination, may exceed that of a l0-year, even though the average maturity of the two strategies may be equal.
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SUMMARY ACCOUNT is a ledger account (such as a control account) whose balance represents the total of other account balances.
BVI is an acronym for British Virgin Islands (a major offshore banking and corporation player).