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Interest

(2006) 285 ITR 546 [Income Tax Rules, 1962, r. 271(1)(a)]. Interest, means inter alia, compensation paid by the borrower to the lender for deprivation of the use of his money, Stroud's Judicial Dictionary of Words and Phrases

Default

643. It means non-payment of any principal debt or interest thereon or any other amount payable by a borrower to any secured creditor consequent upon which the account of such borrower is classified as non-performing asset in

Actio commodati directa

Actio commodati directa, an action by the lender against the borrower in order to enforce the recovery of the object lent to the defendant and the fulfilment of all

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trust receipt

trust receipt : a trust agreement between a lender and a borrower by which the lender gives up possession of goods without abandoning title and the borrower agrees to hold

repayment plan

repayment plan an agreement between a lender and a delinquent borrower where the borrower agrees to make additional payments to pay down past due amounts while making regularly scheduled

pre-approval

pre-approval a lender commits to lend to a potential borrower a fixed loan amount based on a completed loan application, credit reports, debt, savings and has been reviewed

piti reserves

piti reserves a cash amount that a borrower must have on hand after making a down payment and paying all closing costs for the purchase of

mortgage score

mortgage score a score based on a combination of information about the borrower that is obtained from the loan application, the credit report, and property value information. The score is a

Actual cost

necessary to bring such assets into existence and to put them in working condition. In case money is borrowed by a newly started company which is in the process of constructing and erecting its plant, the interest

short

an anticipated drop in the price of a security or commodity. Typically, an investor directs a broker to borrow a quantity of stocks and to sell them at the current price. If the price drops, the investor

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