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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.
Any other grouping or aggregation of items.
For example, for risk management purposes.