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Explanatory Notes

Notes which provide clarification and additional information about specific items in the statement of income (P&L), statement of cash flows,...

Condensed FS

A financial statement (FS) that lays out a minimum content for interim financial reporting requirements. This is meant to provide...

Condensed Financials

A financial statement that lays out a minimum content for interim financial reporting requirements. This is meant to provide a...

Maturity Transformation

A type of transformation whereby a bank or any similar institutions takes advantage of the upward slope of the yield...

Wedding Cake

An option which pays a fixed payout based on the movement of the underlying reference rate within certain pre-defined barriers....

Value To The Business

An asset evaluation method that builds on the assumption that the value of an asset can be measured in terms...

Value To The Owner

An asset evaluation method that builds on the assumption that the value of an asset can be measured in terms...

Deprival Value

It is often known as value to the owner or value to the business. By definition, it is an asset...

Unearned Revenue

A revenue that an entity/ a business has not yet earned. In other words, it refers to all amounts received...

Extendable Repo

A type of repo (repurchase agreement) which extends for longer periods than usual. It comes with an option to lengthen...