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Time-Out Ban

With respect to tainting of financial assets held to maturity (on classification as such), it is a prohibition on classification...

SOFP

It stands for statement of financial position; previously known as balance sheet, it is a detailed projection of the assets,...

Current Carrying Amount

A measure of carrying amount that reflects the amount at which an asset (or broadly, an item) is currently recognized...

HVCF

It stands for hybrid venture capital fund; a venture capital (VC) fund that is funded from hybrid sources (public and...

Hybrid Venture Capital Fund

A venture capital (VC) fund that is funded from hybrid sources (public and private sectors) and/ or invests in hybrid...

AFS Securities

A financial security (equity security, debt security, hybrid security) that is acquired for the purpose of selling it before its...

Available For Sale Securities

A financial security (equity security, debt security, hybrid security) that is acquired for the purpose of selling it before its...

Equity Preferred

A preferred that has the features of equity (e.g., common stocks) without a fixed maturity date. Equity preferred stocks are...

Preferred Securities

A fixed-income security (investment) that bears certain equity-like features. It is mainly issued by large banks and insurance firms. Preferred...

Perpetual Preferred

A preferred that has no redemption date. In other words, this fixed-rate equity instrument allows the holder no participation in...