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A form of fraud designed to lure new investors, and pays the earlier backers by using the new investors' money.

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A mathematical test used to determine whether a claim is true or false.

A summary of a company's income and expenses over a set period of time.

An investment trust specialised in investing in commercial property such as parking garages or GP offices.

A return calculated over the time period invested, that excludes extraneous elements, such as deposits to and withdrawals from the investment accounted.

A collection of investments, pooled into a single fund that can be bought and sold on a stock exchange.