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  • Thursday, May 29, 2025
  • The Financial Encyclopedia
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Interim Financial Statement

A complete or condensed financial report/ financial statement that is prepared for a period shorter than a financial year (accounting...

    Interim Financial Report

    A complete or condensed financial report/ financial statement that is prepared for a period shorter than a financial year (accounting...

      CoS

      It stands for coupon-only swap; a form of cross currency swap that entails no exchange of principal in two different...

        Coupon-Only Swap

        A form of cross currency swap that entails no exchange of principal in two different currencies at maturity, and only the...

          Paper Loss

          The loss that is still not actual, i.e., not incurred in reality. Such a loss will not materialize unless the...

            Unrealized Loss

            The loss that is still not actual, i.e., not incurred in reality. Such a loss will not materialize unless the...

              AC

              It stands for actual cost; broadly speaking, it is the exact amount of expense that is incurred in connection with...

                Actual Cost

                Broadly speaking, it is the exact amount of expense that is incurred in connection with an operation/ requirement as opposed...

                  Swap Leverage

                  Swaps are over-the-counter (OTC) agreements that entail the exchange of two types of cash flows according to terms negotiated among the counterparties. They...

                    Himalaya Option

                    An exotic equity option which is based, unlike vanilla options (which have only one underlying asset), on a number of underlying securities (basket). That makes...