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FVA

It stands for fair value accounting; an accounting method that is based on the use of fair value (FV); it...

TAs

It stands for total assets; the total amount of assets (economic resources) that an entity owns and uses, directly or...

URP

It stands for unexpired risk provision; an amount that an insurance company sets aside, on its the balance sheet, in...

AVR

It stands for asset valuation reserve; a statutory reserve that is created for the purpose of accounting for gains and...

CFD

An acronym for contract for difference; a contract such as a forward, a futures, or an option whose payoff is...

NBBO Mid-Point

The mid-point of the national best bid and offer (NBBO); an order pegged to the NBBO mid-point (pegged-to-mid-point order) allows...

HCA

It stands for historical value accounting; a method of accounting that has historical cost (HC) as a measurement base for...

FVPL

It stands for fair value through profit and loss (FVTPL); a method of measuring financial assets/ financial liabilities whereby changes...

NBBO Midpoint

The midpoint of the national best bid and offer (NBBO); an order pegged to the NBBO midpoint (pegged-to-midpoint order) allows...

MPL

It stands for midpoint liquidity; a market liquidity that is provided by trades/ orders executed, or to be executed, at...