CORPORATE AND INSTITUTIONAL GLOSSARY

Alphabetical Listing

Rate

Receiving Depository Financial Institution (RDFI)

Reciprocal

Record Date

Recourse

Redeposited ACH

Registered Owner

Registrar

Rejection Of Transfer

Release Of Cargo

Relinquished Property

Reorganization Department

Replacement Property

Residual Value

Restricted Transfer

Return Statement

Revaluation

Reversal

Reverse Exchange

Rollover

Rollover

The extension of the life of a forward contract at maturity to a new date. A rollover may result in a profit or a loss, depending upon market developments since the original date of the contract.

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