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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.


Any other grouping or aggregation of items.

For example, for risk management purposes.

See also