Dollar Drain
The scenario under which Country A imports more goods from Country B than it expects to Country B, thereby depleting Country A's reserves of Country B's currency. For example, if the U.S. imports $1 billion worth of goods from Japan, but only exports $500 million worth of goods, the dollar drain impact would be $500 million.
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Statement of Financial Accounting Standards
first year allowance
Class C shares
debt equity ratio