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Nontrade Receivables
Nontrade receivables are amounts owed to a company that are not related to the sale of goods or services, such as loans and advances given.
Advances to Subsidiary
Funds provided by a parent company to its subsidiary as an intra-company loan or for investment purposes.
Compensating Balance
A minimum account balance that a borrower must maintain as a condition for borrowing from a bank.
Short-Term Borrowings
Loans or debt obligations that are due for repayment within one year.
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