A reserve (reserve account) that an entity creates out of uncontributed revenue gains for the net profit which is generated...
A reserve (reserve account) that an entity creates out of its profits for a certain purpose. It is usually appropriated...
A reserve (reserve account) that an entity creates out of its profits for a certain purpose. It is usually appropriated...
A reserve (reserve account) that an entity creates out of its profits for any currently specified or unspecified future purpose....
A hedge fund can borrow in order to enhance its overall returns. Borrowing, or using leverage, is a source of both volatility risk and financing...
An amount that is equal to the greatest value reached by an investor’s capital account with a hedge fund, adjusted for...
It stands for zero-coupon inflation swap; a type of inflation derivative; an inflation-indexed swap which has both cash flow legs paying out on maturity....
An option to enter into a year-on-year “inflation-indexed” swap (YYIIS) at a prespecified date for a prespecified swap rate. In other words, this option allows...
An embedded Bermudan option in a cross currency swap. More specifically, it is a contract in which the holder of a cross currency...
The basic principles that determine the timing of recording (recognizing) revenue, expense, gain, and loss in the statement of income...