1911 Encyclopædia Britannica/Carrying Over
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CARRYING OVER, or Continuation, a stock exchange term for the operation by which the settlement of a bargain transacted for money or for a given account, may for a consideration (called either a “contango” or a “backwardation”) be postponed from one settling day to another. Such a continuation is equivalent to a sale “for the day” and a repurchase for the succeeding account, or to a purchase “for the day” and a resale for the succeeding account. The price at which such transactions are adjusted is the “making-up” price of the day. (See Account and Stock Exchange.)