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Means that a loan is periodically repriced at an agreed spread over the appropriate, currently prevailing rate. Most term loans in the Euromarket are made on a rollover basis as to current LIBOR rate.

Roll Over

1. The act or practice of taking profits or other proceeds from investments and making other investments with them. It nearly always means that one is investing in more of the same security. For example, one may take dividends from a stock and buy more shares with it or may take coupon payments to buy more of the same bond issue. It is also called reinvesting. Colloquially, rolling over refers to reinvesting proceeds from one retirement account in another retirement account without causing a taxable event.

2. A loan that a borrower may renew upon maturity. This may happen when the borrower has only been making interest payments over the life of the loan. See also: Refinancing.


The reinvestment of money received from a maturing security in another similar security. Rollover usually applies to short-term investments such as certificates of deposit, commercial paper, and Treasury bills. For example, investors often want a rollover of the proceeds from a maturing certificate of deposit into a new certificate of deposit. See also IRA rollover, pension rollover.


If you move your assets from one investment to another, it's called a rollover.

For example, if you move money from one IRA to another IRA, that transaction is a rollover. In the same vein, if you move money from a qualified retirement plan, such as a 401(k), into an IRA, you create a rollover IRA.

Similarly, when a bond or certificate of deposit (CD) matures, you can roll over the assets into another bond or time deposit.


The tax-free transfer of an employer plan distribution to another employer plan or to a traditional IRA, or the tax-free transfer from one IRA to another or to an eligible employer plan.
References in periodicals archive ?
408(d)(3)(A)(i) permits a tax-free rollover of funds in a taxpayer's IRA, as long as the amount distributed to the taxpayer is paid into an IRA for the taxpayer's benefit within 60 days, subject to the one-rollover-per-year limit of Sec.
Rollovers continue to have a much greater impact on IRA asset growth than contributions, the report noted.
Department of Transportation with input from National Tank Truck Carriers in 2010 following increased industry and government concerns about the number of tank truck rollovers.
FiPath's Express Rollover Center gives consumers the ability to quickly and easily sort through multiple rollover options to determine which option is the best match for them.
Rollovers to a Roth IRA of distributions made from a designated Roth account: The amount rolled over is not includible in the recipient's gross income, regardless of whether the distribution is a qualified distribution from the designated Roth account.
T ote Direct development director Ed Comins said yesterday: ``Small daily rollovers don't create much impact with our customers, so by amalgamating those created during the week into a nominated weekend race, we hope to generate a bigger rollover, which should create more business at the weekend.
A new testing method by the National Highway Traffic Safety Administration (NHTSA) rates individual vehicle models on their likelihood of rollover.
Aly Badawy, vice president, Engineering, Steering, Linkage and Suspension, puts it: "Our philosophy here is that there is not a single silver bullet that would resolve all of the issues for rollover.
The total cost for the loop molding line and rollover was under $120,000.
Where physicians remain employed by the existing PC, their plan benefits generally are not eligible for distribution or any form of rollover.
s Accord has the lowest risk of rollover among 2001 model-year vehicles sold in the United States, according to the results of a federal government survey released Tuesday.
5 allow for a rollover (deferral of gain) on any QSBS stock that is held for six months or more from the date of acquisition.