1. Congress has mandated that each Federal Reserve Bank must hold collateral, chiefly US securities and gold certificates, which is equal in value to the Federal Reserve .......... which the Bank receives.

2. LEAPS (Long-term Equity .......... Securities) are options that expire up to three years in the future; calls provide investors a chance to participate in upward movements without outright stock purchases, while puts provide a hedge against a decline in their stocks.

3. City governments issue tax-exempt .......... improvement certificates in order to finance specific public works projects; the cities then assess more taxes on the beneficiaries of these improvements.

4. The .......... statement documents the borrower's fulfillment of a collateralized loan repayment; after the borrower has paid off the loan, the lender no longer has rights of ownership to the assets used as collateral.

5. The minimum distributions from .......... IRA are calculated on the beneficiary's expected longevity, not that of the original owner; standard single-life or life-expectancy tables are used in determining how much the beneficiary must receive each year.

6. .......... transaction is one made by parties freely and independently of one another, and without any special relationship, such as one party having complete control of the other, having another deal on the side or being a relative.

7. Even if a prospective home buyer can prove a steady income source and is not in arrears on any financial obligations, a sufficient level of bank .......... to allow approval of a mortgage still depends on the overall financial health of the loan applicant.

8. If an account holder overdraws her account, then the bank has the choice of either paying the amount or not; if it returns the check without paying it, she'll be charged ..........-check or non-sufficient funds fee, and if it pays, she'll be charged an overdraft fee.

9. If you have received .......... distribution from your qualified retirement plan before the annuity starting date, you can usually allocate only part of it to the cost of the contract; the remainder you must include in gross income.

10. PayPal appears to have at last posted a realistic estimate of eCheque .......... time: eCheque emails always defaulted in the past to the US standard of 3 to 4 working days, but from today they have begun estimating a more realistic 7 to 9 working days.