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  • The Financial Encyclopedia
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Carrying Amount

The amount at which an asset is recognized after deducting any accumulated depreciation (for physical assets) / amortization (for financial...

    Rollercoaster Swap

    An interest rate swap in general and a type of a seasonal swap in particular, in which the tenor can...

      Non-Cancellable Lease

      A lease that cannot be cancelled in ordinary situations by either party. However, it may be cancelled or become cancellable...

        Inclusion Bias

        A variation of the survivorship bias that results from inclusion of a new hedge fund into a given index and...

          Backfilling

          A variation of the survivorship bias that results from inclusion of a new hedge fund into a given index and...

            Backfill Bias

            A variation of the survivorship bias that results from inclusion of a new hedge fund into a given index and...

              Credit Allocation

              The financing (credit) which a bank or financial institution (FI) provides for particular sectors of the economy, such as small...

                Personal Finance

                A niche discipline in finance which involves all techniques and methods relating to managing and investing money at individual or...

                  Opportunity Loss

                  The value or potential gains that an investor forgoes by choosing a specific type of asset or strategy. In other...

                    Opportunity Cost

                    The value or potential gains that an investor forgoes by choosing a specific type of asset or strategy. In other...