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Nominal Ledger

The main place in which an entity's accounting transactions are recorded, specifically all non-personal accounts such as cash book, petty...

Non-Financial Instrument

An instrument whose value or performance changes in reaction to non-financial risks, broadly certain non-financial variables. Simply speaking, it denotes...

Non-Financial Variable Not Specific to a Party

An item whose value or performance changes in reaction to non-financial risks or developments that are not specific to a...

Non-Financial Variable Specific to a Party

An item whose value or performance changes in reaction to non-financial risks or developments that are specific to a party...

Non-Financial Variable

An item whose value or performance changes in reaction to non-financial risks or developments. Non-financial variables can either be those...

Non-Financial Hybrid Instrument

A hybrid instrument whose value of the separated or bifurcated derivative is payable in cash, services or merchandize, while the...

Non-Derivative Host Contract

A contract that hosts or is embedded with a derivative component as a part of a single financial instrument. The...

Non-Derivative Contract

A contract that hosts or is embedded with a derivative component as a part of a single financial instrument. The...

Non-Derivative Financial Instrument

A financial instrument whose value is not determined or based on the value or performance of an underlying asset. For...

Notes Receivable

A type of financial asset that appears on the asset-side of an entity's balance sheet to reflect the value of...