Cash in Advance


 

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Cash in Advance

A payment term meaning the buyer pays the seller before shipment is effected.



Cash in Advance

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Advance funded pension plan

Advance funded pension plan

A pension plan in which funds are set aside in advance of the date of retirement.


Advanced country

Advanced country

Developed country.


Advance refunding

Advance refunding

In the context of municipal bonds, refers to the sale of new bonds (the refunding issue) before the first call date of old bonds (the issue to be refunded). The refunding issue usually specifies a rate lower than the issue to be refunded, and the proceeds are invested, usually in government securities, until the higher-rate bonds become callable. See: Refunding escrow deposits.


Advance deposit requirement

Advance deposit requirement

A requirement that some proportion of the value of imports, or of import duties, be deposited prior to payment, without competitive interest being paid.


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Advance corporation tax

Tax payable by companies on dividend payments up to 5th April 1999 which was offset against the company's mainstream corporation tax liability.


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