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DKO

It stands for double knock-out (double knock-out option); a double barrier option which has two barriers with respect to the...

TVaR

It stands for tail value at risk (tail VaR); a risk measure (value at risk, VaR) that quantifies the expected...

B&B

It stands for bed and breakfast; the functional, but not necessarily the economic, equivalent of an overnight repurchase agreement (repo)....

RVaR

It stands for relative value at risk; a measure of risk (value at risk, VaR) that captures the smallest level...

MQS

It stands for minimum quote size; on the London Stock Exchange (LSE), it refers to the minimum number of shares...

PERCS

An acronym for preferred equity redemption cumulative stock. By definition, it is an equity derivative (specifically an equity buy-write structure)...

CF

It stands for conceptual framework; a collection of fundamental concepts for general purpose financial reporting that is developed and used...

TFO

It stands for true and fair override; a provision/ condition (embedded in accounting standards) that calls for departure from the...

CCP

It stands for central counterparty; a financial institution that assumes counterparty credit risk between parties to a transaction- that is,...

NFR

It stands for non-financial risk; all of the risks which are not part of the broad universe of financial risks...