An accounting technique whereby accounts are classified according to their aging- i.e., due dates or billing dates, in order to...
In the income statement (profit and loss/ PnL) it describes income and expenditure (expenses) before taxes; it is said that...
The reference rate which is used to calculate the premium that a bond buyer will pay. Adding a spread to...
A market tool that measures investors' feelings about stock option risk levels in a particular stock index (the S&P 100)....
A hedge that aims to mitigate the risks associated with future cash flows (e.g., the risk of change in foreign...
Interest is considered accrued when it is added to the balance on the account, which accrues on loans such as...
A financial institution that is set up by a government to absorb toxic assets (bad loans and nonperforming loans) owned by state-guaranteed banks...
The band or range in which volatility changes upwardly and downwardly, but not exceeding its upper and lower boundaries. In simple terms,...
A hedge that accounts for the changes in the fair value of a recognized asset or liability or that of...
A special accounting treatment (measurement/ recognition, etc.) that is applied to match the timing of profit or loss recognition (profit...