The dates on which options on a particular underlying expire. The expiration day of an option is the last day the option...
An asset that is subject to depreciation since its acquirement and over the course of its useful life. In this...
An accounting concept that implies that revenue is considered to be earned (realized) once goods or services are sold/ delivered...
By convention, the floating rate of a swap is quoted flat without basis point adjustments; e.g., LIBOR flat. The fixed rate is quoted in terms of the on-the-run...
A contract (aqd) that involves the exchange of one counter-value for another. For example, exchanging a commodity for an amount...
It stands for book value; broadly speaking, it refers to the historical cost of an entity's assets (total assets) minus...
Broadly speaking, it refers to the historical cost of an entity's assets (total assets) minus its liabilities (total liabilities) (hence...
The process whereby a bank capitalizes on some sort of mismatch between its assets and liabilities. In other words, this involves a bank’s attempt to...
An accounting concept that implies that revenue is considered to be earned (realized) once goods or services are sold/ delivered...
A set of accounting concepts, principles, assumptions and conventions which provides the conceptual basis or framework for financial accounting book-keeping...