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Corporate and Institutional Glossary

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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