The sale of assets, such as inventory items, securities and property, in a hurry and typically at a loss (at...
A tangible item that may be traded between market participants: buyers and sellers. In this sense, commodities are marketable goods...
The financial risk that impacts an entity’s financial performance/ profitability due to fluctuations (volatility) in the prices of commodities in...
Broadly, clubbing involves putting two accounts, or more, together in a major account for a more structured reporting. For example,...
The owners' rights in an entity's assets after deducting all its liabilities. Residual interest reflects the amount of equity (owners'...
The owners' rights in an entity's assets after deducting all its liabilities. Residual interest reflects the amount of equity (owners'...
One of the qualitative characteristics that make financial information more useful to the targeted set of users. Such information is,...
An additional share option (stock option, also known as employee stock option, ESO) that an entity grants upon the exercise...
An option that is embedded in a derivative financial instrument whereby one party has a choice over settlement. In other...
The adjustment/ premium (compensation or additional return) that is sought by risk-averse market participants for being exposed to the uncertainty,...