IMPREST see PETTY CASH.
MEAN is the measure of central tendency; also called the average. It is calculated by the sum of the data points divided by the number of data points.
DOUBLE LEVERAGE usually refers to a situation where a holding company raises debt and downstreams it as equity capital, or subordinated debt, to a subsidiary, i.e. it is the use of debt by both the parent company and the subsidiary, in combination with the companys equity capital, to finance the assets of the subsidiary.
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