FLOATING-RATE NOTE Definition

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FLOATING-RATE NOTE is an instrument with a fluctuating interest rate as prescribed at the time of issue.

 

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CARRYING VALUE, also known as "book value", it is a companys total assets minus intangible assets and liabilities, such as debt.

REVALUATION SURPLUS, under the revaluation model, increases in carrying amount above a cost-based measure are recognized as revaluation surplus.

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