Like the verb “to be”: Abbr.

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Last seen on: NY Times Crossword 26 Jun 22, Sunday

Random information on the term “IRR”:

Implied repo rate (IRR) is the rate of return of borrowing money to buy an asset in the spot market and delivering it in the futures market where the notional is used to repay the loan.

I R R = ( InvoicePrice PurchasePriceOfBond − 1 ) ( dayBase daysToDelivery ) {\displaystyle IRR=\left({\frac {\text{InvoicePrice}}{\text{PurchasePriceOfBond}}}-1\right)\left({\frac {\text{dayBase}}{\text{daysToDelivery}}}\right)} where dayBase is 365 or 360

To determine the cheapest bond in a basket of deliverable bonds against a futures contract, implied repo rate is computed for each bond; the bond with the highest repo rate is the cheapest. It is the cheapest because it has the lowest initial value to yield a higher return provided it is delivered with the stated futures price.

IRR on Wikipedia