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Probability of Default

In connection with the risk of default (associated with a loan or a credit arrangement), probability of default (PD) is...

    Modelled ECL

    A measure of ECL (expected credit losses) in which ECL is calculated on a modelled basis. It is a level...

      ERP

      It stands for equity risk premium; the premium (excess return) that is earned over and above the return made from...

        Equity Risk Premium

        The premium (excess return) that is earned over and above the return made from a risk-free investment (or a risk-free...

          MLTN

          It stands for more likely than not; in accounting, this expression "more likely than not" sets a threshold (more than...

            More Likely Than Not

            In accounting, this expression "more likely than not" sets a threshold (more than 50% likelihood) for a certain item (e.g.,...

              At Cost

              A measurement base whereby an item (an asset) is initially recognized and measured at a value equal to its original...

                HFT Securities

                Financial securities that are held by an entity for the purpose of selling or repurchasing them in the short term...

                  Held for Trading Securities

                  Financial securities that are held by an entity for the purpose of selling or repurchasing them in the short term...

                    Held-To-Maturity Securities

                    A security that an entity purchases and holds until maturity (as opposed to available for sale securities or trading securities)....