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investor in a business venture, especially one providing start-up capital and willing to consider higher risks.
Related terms: capital
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item of material value.
Related terms: there are no related terms
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1/100 of a percentage point, used to denote difference or change in investment and interest rates.
Related terms: there are no related terms
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form of debt security, usually with a fixed rate of interest, issued by a private or public body as an investment; the principal is repaid on maturity, while the interest is paid in the form of a coupon.
Related terms: coupon, principal, security
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social capital created through connections between people with strong similarities (e.g. ethnicity, social economic status), stronger than bridging social capital, but of less value.
Related terms: bridging social capital, social capital
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1. globally, the 4 billion people living on less than $2 per day; more broadly, the largest, poorest socioeconomic group in a society; business activities aimed at this subset.
2. low-risk investments (e.g. government bonds, debt finance); the lowest level of the investment pyramid.
Related terms: bond, debt capital
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short-term interim or emergency funding provided by a band or other credit provider at a higher interest rate than a usual loan.
Related terms: closed working capital, funding, loan
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social capital created through connections between people lacking usual commonalities (e.g. ethnicity, socioeconomic status); weaker than bonding social capital but more likely to promote an inclusive society.
Related terms: bonding social capital, social capital
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current potential for growth or production.
Related terms: there are no related terms
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financial resources held in the form of funds or financial assets, generally used by organisations for investment in functional assets to further their activities.
Related terms: asset
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finance mechanism whereby investors provide capital to a not-for-profit organisation to fund a project through an unsecured bond, often with a lower than market-rate return.
Related terms: bond, capital, finance mechanism, market-rate return, not-for-profit organisation
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fund established under a trust instrument or Will to manage assets and/or make distributions to other entities or individuals for charitable purposes.
Related terms: charitable purpose, trust instrument
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organisation with the primary objective of advancing or promoting a charitable purpose.
Related terms: charitable purpose
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an aim to relieve poverty or sickness, provide for the needs of the aged, advance education or religion, provide child care services on a not-for-profit basis, or any other purpose beneficial to the community.
Related terms: community benefit
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capital used to assist with short-term cash flow shortages such as when a grant or contract is paid in arrears.
Related terms: bridging finance, capital, grant, open working capital
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activity that builds the assets of community service organisations for long-term financial sustainability.
Related terms: asset, community service organisation
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something that aims to benefit a community or a disadvantaged group within the community.
Related terms: there are no related terms
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(UK) body that represents and provides professional assistance and training to community development finance institutions.
Related terms: community development finance institution
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financial institution that supplies credit and other financial services to underserved organisations for the benefit of a community.
Related terms: community benefit
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finance provided to community organisations, especially those that have difficulty accessing mainstream finance.
Related terms: community organisation, finance
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(UK) limited company operated for community benefit and with a requirement that all assets and profits remain within the company and are used solely for community benefit.
Related terms: asset, community benefit
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(UK) tax relief available to individuals and organisations to incentivise investment in enterprises in disadvantaged areas.
Related terms: there are no related terms
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mission-driven organisation providing services for the benefit of a specific community, often geographically defined, on a not-for-profit basis.
Related terms: community benefit, not-for-profit organisation
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organisation with the primary objective of promoting, providing and carrying out activities, facilities or projects (but not lobbying) for the benefit of the community or any members who have a particular need, without pursuing profit or gain to individual members.
Related terms: community service
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service that provides relief from social disadvantage, hardship and emergency situations, and support people or groups in disadvantage.
Related terms: there are no related terms
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see either non-trading co-operative or trading co-operative.
Related terms: non-trading co-operative, trading cooperative
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the interest costs associated with funds.
Related terms: there are no related terms
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the annual rate of interest on a bond, expressed as a percentage of the bond amount.
Related terms: bond
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an organisation's ratio of debt to equity.
Related terms: debt capital, equity capital
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medium- to long-term unsecured fixed-interest bond, usually issued by government or a similar institution with low default risk.
Related terms: bond
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capital provided to an organisation with the expectation that the principal and possibly interest will be repaid at a future date.
Related terms: capital, principal
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bond or note that is an obligation to repay a fixed amount of money.
Related terms: bond, note
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an organisation that can receive tax deductible gifts (where the donor can claim a tax deduction on the gift); endorsement is provided by the Australian Tax Office.
Related terms: there are no related terms
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See either hard development capital or soft development capital.
Related terms: hard development capital, soft development capital
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the portion of an organisation's earnings distributed to shareholders; an individual's share in this.
Related terms: there are no related terms
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gift of material value such as funds, property or other assets, usually to a charitable institution or other not-for-profit organisation.
Related terms: asset, charity, not-for-profit organisation
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not-for-profit organisation with one or more paid employees or with revenue that is above a set annual threshold, which varies between industry codes.
Related terms: not-for-profit organisation
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capital invested by shareholders; unlike debt capital the principal is not generally expected to be repaid, instead investors require an exit strategy.
Related terms: capital, debt capital, exit strategy, principal
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method used by an investor to sell on an investment.
Related terms: there are no related terms
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debt or equity capital invested in an organisation; in the case of not-for-profit organisations, this capital is invested on the understanding that the investor will receive some compensation for use of the capital, or that the principal and, if relevant, interest will be repaid.
Related terms: capital, debt capital, equity capital, not-for-profit organisation, principal
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investment that prioritises a financial return but also desires a level of social or environmental impact; often close-to-market-rate returns are expected.
Related terms: market-rate return, social impact
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third sector financial organisation that allows distribution of assets to its members if the organisation is taken over or wound up; includes credit unions, certain building societies and mutual insurers.
Related terms: asset, third sector
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tool used to raise finance.
Related terms: finance
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part of an investment fund that is prepared to absorb any loss made; the upper limit of the amount able to be absorbed is pre-agreed.
Related terms: there are no related terms
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assets such as land, buildings, technology and equipment.
Related terms: asset
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capital for purchase of tangible and fixed assets. See hard development capital
Related terms: capital, fixed asset, hard development capital
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financial resources provided for a particular purpose; this may be in the form of grants, government contracts or other forms of fee-for-service agreements.
Related terms: grant
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financial resources provided to individuals or organisations for a particular purpose, without expectation of any financial return; usually contributed by government or a philanthropic fund.
Related terms: philanthropy
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capital for funding significant growth, innovation, service or product development or building the capacity of the organisation or its human resources to enhance the organisation’s social impact. See soft development capital
Related terms: capacity, capital, social impact, soft development capital
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capital for purchase of tangible and fixed assets such as land, buildings, technology, and equipment. See fixed asset acquisition capital
Related terms: capital, fixed asset, fixed asset acquisition capital, soft development capital
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a form of loan, usually medium- to long-term, where a capital item is purchased by a financial institution and hired out to an individual or organisation which makes regular payments to cover the cost of purchase and any interest; under usual terms, the ownership of the item is transferred to the hirer at the end of the agreement.
Related terms: loan
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investment that prioritises a social or environmental impact above a financial return; this may be through accepting a lower-than-market-rate return to achieve more difficult social or environmental outcomes not seen as achievable through traditional philanthropy or mainstream investment.
Related terms: market-rate return, principal, social impact
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investment aimed at creating a social or environmental impact in addition to achieving a financial return. See also impact-first investment and finance-first investment
Related terms: finance-first investment, impact-first investment, social impact
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a non-charitable fund established under a will or trust instrument for the sole purpose of either distributing assets to or establishing deductible gift recipients (DGRs), excluding private ancillary funds.
Related terms: deductible gift recipient, private ancillary fund
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a form of loan, usually medium-term, where a capital item is purchased by a financial institution and leased to an individual or organisation which makes regular payments to cover the part or full cost of purchase and any interest; agreement terms vary, but the lessee may have the option of outright purchase on completion of the agreement, upgrading or refinancing.
Related terms: loan
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an obligation by an individual or organisation (the borrower) to pay a specific amount of money to another party (the lender).
Related terms: there are no related terms
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the use of expendable resources by a charity in a way which may generate a financial return but is principally for the furtherance of the charitable purpose or purposes of the charity. Examples of this include the provision of loans, loan guarantees or the subscription or purchase of shares or through the letting of land and buildings by the charity.
Related terms: charity, charitable purpose, loan
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the return that could be expected of a similar investment in the market.
Related terms: there are no related terms
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long-term loan used to finance the purchase of property, usually buildings or land, where the loan has specified terms such as duration and frequency of payments; the property is used as collateral for the loan and the financial institution providing the loan will usually have first call on the property if the borrower defaults on payments.
Related terms: loan
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screening out of an investment portfolio organisations that are known to have harmful social or environmental outcomes.
Related terms: positive screening
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membership organisation, established by producers to collectively promote or market their product, that cannot distribute profit to members.
Related terms: trading cooperative
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organisation that conducts activities to further its purpose, and not for the gain of individual members or owners; NFPs are not allowed to distribute assets to members or owners when wound up.
Related terms: asset
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the sector comprising not-for-profit organisations.
Related terms: not-for-profit organisation
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a form of security issued by borrowers to lenders which is able to be traded; includes treasury notes, issued by the Federal Government, and promissory notes, issued by semi-government authorities.
Related terms: security
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capital to meet immediate needs before monies are raised or grants are committed; or to smooth cash flow fluctuations.
Related terms: capital, closed working capital
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agreement, usually between a service provider and government, which defines an outcome or set of outcomes that must be achieved, in some cases to trigger payment for the delivery of the service.
Related terms: community service organisation, community service
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capital invested for the medium- to long-term (usually between 5 and 10 years).
Related terms: capital
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equity capital invested for the medium-term
Related terms: equity capital
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See venture philanthropy.
Related terms: venture philanthropy
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the giving of funds, capital items, time or other assets in the form of a donation.
Related terms: asset, donation
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screening into an investment portfolio organisations with a good social or environmental record.
Related terms: negative screening
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individual engaged in philanthropy.
Related terms: philanthropy
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shares, usually with a fixed dividend, where dividends are paid out to shareholders before holders of common shares receive dividends.
Related terms: dividend
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the initial amount invested.
Related terms: there are no related terms
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a private philanthropic trust fund set up to distribute assets to deductible gift recipients, usually with a focus on a particular purpose; formerly known as a prescribed private fund.
Related terms: deductible gift recipient, philanthropy
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See private ancillary fund.
Related terms: private ancillary fund
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the use of expendable resources by a charity in a way which may generate a financial return but is principally for the furtherance of a charitable purpose; examples of this include the provision of loans, loan guarantees or the subscription or purchase of shares or through the letting of land and buildings by the charity.
Related terms: charity, charitable purpose, loan
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a not-for-profit organisation established for the direct relief of needs that arouse compassion in the community.
Related terms: not-for-profit organisation
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the restructuring of an organisation's capital structure, usually to improve the ratio of debt to equity.
Related terms: capital structure
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See open working capital.
Related terms: open working capital
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capital reserved for expected future needs.
Related terms: there are no related terms
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measure that allows the return on an investment to be compared to the rates of return on other investments while accounting for varying levels of risk.
Related terms: there are no related terms
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a document showing evidence of ownership, such as a bond or debenture, that can be used as an investment instrument.
Related terms: bond, debenture
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debt finance mechanism whereby investors provide capital to a not-for-profit organisation and receive a lower-than-market-rate return alongside social returns.
Related terms: capital, debt capital, market-rate return, not-for-profit organisation, social impact
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the complex network of relationships between individuals in a society, allowing it to function effectively. See also bonding social capital and bridging social capital
Related terms: bonding social capital, bridging social capital
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comprises cooperatives, mutuals, associations, charities, trusts and foundations.
Related terms: charity, co-operative, finance mutual organisation
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business established with a social purpose, whereby profits made through delivery of a service are reinvested into the organisation, creating financial sustainability.
Related terms: there are no related terms
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finance-related activities contributing to the third sector.
Related terms: third sector
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sub-set of mainstream enterprises that use market-led businesses to employ people who have a disability or are otherwise disadvantaged in the labour market.
Related terms: there are no related terms
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the net effect of an activity on a community and the well-being of individuals and families.
Related terms: there are no related terms
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bond issued by an organisation to raise capital from investors for a program based on a government contract to achieve social outcomes and impact that generate future government savings, which are then used to pay the investors a reward in addition to the principal.
Related terms: bond, capital, principal, social impact
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See impact investment.
Related terms: impact investment
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investment that generates social and environmental benefits, and that may or may not generate a financial return.
Related terms: there are no related terms
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organisation that provides either social finance or expertise to help establish or capacity-build social enterprises.
Related terms: social enterprise, social finance
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investment method using either positive screening or, more commonly, negative screening, or investment in companies with poor social or environmental records to provide opportunity for shareholder advocacy or activism to promote corporate responsibility.
Related terms: negative screening, positive screening
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investment method using either positive screening or, more commonly, negative screening, or investment in companies with poor social or environmental records to provide opportunity for shareholder advocacy or activism to promote corporate responsibility.
Related terms: there are no related terms
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capital for funding significant growth, innovation, service or product development or build the capacity of the staff/organisation to enhance the organisation’s social impact. See growth capital
Related terms: capital, growth capital, hard development capital, social impact
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legal entity created to facilitate a specific financial arrangement or host a specific financial instrument such as a debt instrument; a range of legal forms can be chosen for the SPV but careful selection is required as they may have tax implications especially if a for-profit legal form is chosen, and there may also be different preferences across jurisdictions.
Related terms: debt instrument
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form of philanthropy using focused research, creative planning, proven strategies, careful execution and thorough follow-up to achieve the intended results; ideally reflects and is driven by the philanthropist's core values and concerns.
Related terms: philanthropy, philanthropist
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where the level of return to an investor is reduced because tax is taken at an intermediate stage of the transaction; this may be significant if there is double taxing, and may be particularly relevant where a for-profit special purpose vehicle is used to facilitate a financial transaction.
Related terms: special purpose vehicle
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sector comprising a wide range of social purpose organisations, including charities, religious organisations, not-for-profit organisations, cooperatives, mutuals, trade unions and associations, chambers of commerce, social enterprises, advocacy groups, community organisations and welfare organisations.
Related terms: charity, community organisation, community service organisation, co-operative, finance mutual organisation, not-for-profit organisation, social enterprise
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membership organisation with share capital, established by producers to collectively promote or market their product, that can distribute profit to members.
Related terms: capital
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portion (of funds).
Related terms: there are no related terms
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agreement used to set out the terms of a trust, where the grantor is still living and therefore a Will cannot be used.
Related terms: grant
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equity capital invested in a program where there is a substantial level of risk; investment in a new project or business.
Related terms: equity capital
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(UK) a closed-end fund that allows individual investors to access venture capital investments, to receive higher than average risk-adjusted returns.
Related terms: risk-adjusted return, venture capital
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the application of the principles of venture capitalism to philanthropic investment in a not-for-profit organisation.
Related terms: not-for-profit organisation, philanthropy, venture capital
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cash funds used by an organisation to cover its day-to-day activities; the excess of current assets over current liabilities.
Related terms: asset
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