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Industry WIKI

Digital assets and currencies

Understand assets, networks and trading mechanics with sources you can check.

Finance

Sinking fund

A sinking fund is a fund established by an economic entity by setting aside revenue over a period of time to fund a future capital expense, or repayment of a long-term debt.

Trading basics

Valuation Office Agency

The Valuation Office Agency was an executive agency of His Majesty's Revenue and Customs until 31 March 2026, at which time it was abolished - scrapped in the Government's press release -with its functions subsumed into HMRC. The terms "Valuation Office(r)" (VO) are still widely used for its functions and staff, although it is no longer an "Agency".