A credit portfolio derivative is a credit derivative in which the underlying is a portfolio of credit names (credit portfolios)....
The liabilities that a bank holds on its balance sheet (statement of financial position). Bank liabilities refer to the items...
Bank assets are the assets that a bank holds on its balance sheet (statement of financial position). Bank assets refer...
Overheads (overhead costs), as a measure of cost, consist of indirect materials, indirect labor costs and indirect expenses which are...
A monetary liability is a liability whose value is measured and stated in monetary terms (cash amounts). As such, it...
A monetary asset is a type of financial asset that constitutes money (cash) held in, and assets whose value can...
A monetary item is an asset or liability whose value is stated in monetary terms that will not change (or...
A nonmonetary liability is a nonmonetary item that an entity has on its financial statements and that is not a...
A non-monetary liability is a non-monetary item that an entity has on its financial statements and that is not a...
A nonmonetary asset is a nonmonetary item that an entity has on its financial statements and that is not a...