Percentage points added to the reference rate to compute the variable rate on the debt instrument.

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- Definition

The cash outflow for a borrowing having initial term of repayment within one year or the normal operating cycle, if longer.

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- Definition

Amount of cash and cash equivalents restricted as to withdrawal or usage. Cash includes, but is not limited to, currency on hand, demand deposits with banks or financial institutions, and other accounts with general characteristics of demand deposits. Cash equivalents include, but are not limited to, short-term, highly liquid investments that are both readily convertible to known amounts of cash and so near their maturity that they present insignificant risk of changes in value because of changes in interest rates.

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- Definition

Amount of borrowings from a bank classified as other, maturing within one year or operating cycle, if longer.

+ References

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
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- Definition

Weighted average interest rate of short-term debt outstanding calculated at point in time.

+ References

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