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From ACT Wiki
1. Foreign exchange.
An artificial currency based on a mixture of actual currencies.
2. Documentation.
In borrowings documentation, an exception to a financial covenant or other restriction.
More commonly known as a carve-out.
3. Inflation.
A set of goods, services, or both, used for the calculation of an inflation index.
4. Wider context.
More generally, any other grouping or aggregation of items.
For example, for risk management purposes.