330 Appendix A: Glossary of Terms Used in Money Laundering Cases
or a corporation is automatically considered a
proprietorship.
Revenue: An increase in owner’s equity or net worth arising
from operations. See income.
Revolving credit: Credit available for reuse, as opposed to a
onetime loan. Credit cards are the best example.
Round lot: In securities, 100 shares.
Safe deposit: Service offered by a bank to hold property for
customers in its vault. The bank rents the safe deposit
boxes and has no knowledge of the contents.
Safekeeping: In securities, the maintenance of an investor’s
securities at the brokerage.
SAR (Suspicious Activity Report): The transaction report-
ing form used by nancial institutions to notify a
number of gove ...