Rollover

1. Borrowing.

The renewal of a drawing under a revolving credit or the re-issue of outstanding short-term money market securities on their maturity date.

2. Deposits and other investments.

The renewal of a maturing deposit or other investment.

3. Tax.

Reinvestment of proceeds from disposal of an asset, into another qualifying asset.

Thereby potentially deferring the taxation of chargeable gains on the disposal.

See also

• Business Asset Rollover Relief
• Chargeable gain
• Deposit
• Money market
• Rollover relief
• Rollover risk
• Revolving credit facility
• Security
• Stability