SALES LEDGER see LEDGER.
ARBITRAGEUR is traditionally someone who indulges in arbitrage of any sort; now a Wall Street term for a professional investor who specializes in issues during takeovers.
LOMBARD RATE is the rate at which the Bundesbank, the German central bank, lends funds to banks as short-term credit. It is normally at least one percentage point above the discount rate and is regarded as an important international indicator.
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