TRAILING Definition

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TRAILING, in time periods, is the most recently completed time period. For example, trailing twelve months would be the twelve-month period which ended on the final day of the last month.

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FLOWER BOND is a U.S. Treasury bond, issued in the 1950s and 1960s, that may be tendered at par value for payment of federal estate taxes, even though its market price may be substantially less.

BOND SINKING FUND is a provision to repay a bond.

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