PRIOR PERIOD refers to accounting periods that have occurred in the past. See also ACCOUNTING PERIOD.
TRANCHES are related securities that are offered at the same time but have different risk, reward, and/or maturity.
LINE ITEM BUDGET is a budget initiated by government entities in which budgeted financial statement elements are grouped by administrative entities and object. These budget item groups are usually presented in an incremental fashion that is in comparison to previous time periods. Line item budgets are also used in private industry for comparison and budgeting of selected object groups and their previous and future expenditure levels within an organization.
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