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CS01

In relation to credit default swaps (CDS), it is the credit exposure of the swap at a given point in...

Control Account

A single account that controls a set of subsidiary accounts. In other words, it summarizes the subsidiary accounts in order...

Contra Account

An account whose balance is opposite the balance in its related account (the so-called paired account). For instance, accumulated depreciation...

HPY

It stands for holding period yield; a yield measure that constitutes the holding period return of a fixed-income instrument. For...

Holding Period Yield

A yield measure that constitutes the holding period return of a fixed-income instrument. For an instrument with a single cash...

Two Sales in One

Originally from the Arabic term "bai'atan fi bai'ah". It is a type of sale (ba’i) in which a person offers...

Taskik

The process of issuing certificates that represent debts and loans (generally any type of obligations). The issued certificates (or securities)...

Tarabbus

Arabic (تربص) for waiting and tarrying for an opportunity. This involves refraining from certain actions or being actionless for some...

Net Carrying Amount

The carrying amount of an asset or liability at a given point in time, netted against the amount of the...

DIV

It refers to dividends per share (DPS); a financial ratio that relates cash dividends to total shares outstanding. That is:...