rollover
B2CEFR level
55/100Rarity: uncommon
TechnicalRegister
Law noun
The deferral of a gain achieved by reinvesting the proceeds in a qualifying replacement asset.
By claiming rollover relief, the farmer postponed tax on the sale of the old land.
Business noun
The renewal or extension of a maturing loan, deposit or futures position.
The rollover of the short-term debt hinged on lenders' shaky confidence.
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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