ARREARS is an unpaid overdue debt, or the state of being behind in payments, e.g. an account in arrears.
SEGREGATED FUND is a pooled investment fund, much like a mutual fund, established by an insurance company and segregated from the general capital of the company. Its chief distinction from a mutual fund is its guarantee that, regardless of fund performance, at least a minimum percentage of the investors payments into the fund will be returned when the fund matures.
TRADE DEBTORS represent amounts of money owed by customers who have purchased goods/services from the company.
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