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  • Thursday, May 1, 2025
  • The Financial Encyclopedia
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Unfunded Liability

A liability for which there are no sufficient funds set aside to settle. In other words, unfunded liabilities are those...

    Specific Provision

    An allowance (provision) that is set up for expected credit losses (ECLs) on specific unimpaired loan/ receivables and other exposures...

      General Provision

      An allowance (provision) that is set up for expected credit losses (ECLs) on total unimpaired loan/ receivables and other exposures...

        Individual Provision

        An allowance (provision) that is set up for expected credit losses (ECLs) on specific unimpaired loan/ receivables and other exposures...

          Collective Provision

          An allowance (provision) that is set up for expected credit losses (ECLs) on total unimpaired loan/ receivables and other exposures...

            Standalone Profit

            The profit that is made by a division, a segment, or a unit within an entity. Principally, a standalone profit...

              Consolidated Profit

              The total or aggregated profit that is made by all the entities (e.g., subsidiaries) forming or belonging to a business...

                Common Control

                A type of control under which two or more entities, either by means of ownership, management, or contractual arrangement, are...

                  Tag

                  A user-defined, centralized and standardized key representing a chartstring or set of chartstrings that provide an entity with a simple...

                    Single Line Tag

                    A type of accounting tags (tags) that is used in an entity's general ledger (G/L) journal entry, purchase card journals,...