Rollover
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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.
