CIRCA Definition

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CIRCA means about or approximately. It is used before a year, e.g. circa 2008.

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CUT-OFF YIELD, in securities, is the yield at which or below which the bids are accepted.

PLEDGED ACCOUNTS RECEIVABLE is short-term borrowing from financial institutions where the loan is secured by accounts receivable. The lender may physically take the accounts receivable but typically has recourse to the borrower; also called discounting of accounts receivable.

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