Backlog

That part of the total sale orders made by the customers, which are yet to the dispatched to them, but is recorded as sold.

Back to back credit

It is a financial instrument. A seller deposits the documents of sale to the finance house who issues its own documents, without sellers name being mentioned, to finance it.

Back door financing

The financing of expenditure by the government by borrowing from R.B.I or allowing inflation to rise.

B – Adjustments

These are inflation accounting adjustments required to make financial figures comparable between years.

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