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  • The Financial Encyclopedia
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PPE

It stands for property, plant and equipment; a category of tangible items/ tangible assets that an entity holds for the...

    Property, Plant and Equipment

    A category of tangible items/ tangible assets that an entity holds for the purpose of using them in the production...

      Credit Risk

      The risk that a financial loss will be incurred by a party to a financial instrument (or broadly any financial...

        Exchange Rate Risk

        The risk that arises from potential fluctuations in the fair value (FV) or future cash flows of a financial instrument...

          Foreign Exchange Risk

          The risk that arises from potential fluctuations in the fair value (FV) or future cash flows of a financial instrument...

            Currency Risk

            The risk that arises from potential fluctuations in the fair value (FV) or future cash flows of a financial instrument...

              Vesting Period

              The period during which all the vesting conditions set out in a share-based payment arrangement have to be satisfied. Vesting...

                Hybrid Financial Instrument

                A financial instrument that is embedded with certain types of derivatives (embedded derivatives). The instrument plays host to the embedded...

                  Non-Cash Charge

                  An expense/ charge that does not involve a cash transaction- that is, it constitutes no cash outflows during the accounting...

                    Non-Cash Expense

                    An expense that does not involve a cash transaction- that is, it constitutes no cash outflows during the accounting period....