It stands for off-balance sheet financing; a form of leverage that an entity can attain from an off-balance sheet item...
It stands for off-balance sheet instrument; a contract which is mainly based on a notional principal amount and represents a...
It stands for available for sale reserve; a reserve that consists of the cumulative fair value gains or losses on...
It stands for fair value reserve; a reserve that captures the cumulative net change in the fair value of an...
It stands for fair value reserve; a reserve that captures the cumulative net change in the fair value of an...
It stands for fair value losses; changes (decrease) in values of assets and liabilities that are driven by changes in...
It stands for fair value gains; changes (increments) in values of assets and liabilities that are driven by changes in...
It stands for open trade equity; this refers to the unrealized gain or loss on open positions in futures. That...
An acronym for right way risk; the risk that arises when a counterparty risk is positively correlated with the credit...
It stands for fair value through net income; in other words, changes (gains/ losses) in an investment's fair value (FV)...