reclassification
B2CEFR level
40/100Rarity: uncommon
TechnicalRegister
The transfer of an amount from one account or category to another within the financial statements.
The reclassification moved the loan from current to non-current liabilities after refinancing.
Rarity runs from 0 (a word everyone knows) to 100 (almost never seen outside specialist or literary writing). Level is the word's real difficulty on the CEFR scale, from A1 to C2.
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