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  • Thursday, May 1, 2025
  • The Financial Encyclopedia
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Factoring

A financial transaction whereby an entity sells or transfers title to its accounts receivable (A/R) to a third party (known...

    Sale of Accounts Receivable

    An off-balance sheet (OBS) technique whereby an entity sells (or securitizes) its receivables (accounts receivable, A/R), to a third party...

      Sale of AR

      An off-balance sheet (OBS) technique whereby an entity sells (or securitizes) its receivables (accounts receivable, A/R), to a third party...

        Sale of Receivables

        An off-balance sheet (OBS) technique whereby an entity sells (or securitizes) its receivables (accounts receivable, A/R), to a third party...

          Off Balance Sheet

          All items (assets and liabilities) that are not reported on the statement of financial position (balance sheet) of an entity....

            OBS

            It stands for off balance sheet; all items (assets and liabilities) that are not reported on the statement of financial...

              Available For Sale Reserve

              A reserve that consists of the cumulative fair value gains or losses on available for sale assets (AFS), and is...

                AFS Reserve

                It stands for available for sale reserve; a reserve that consists of the cumulative fair value gains or losses on...

                  FVR

                  It stands for fair value reserve; a reserve that captures the cumulative net change in the fair value of an...

                    FV Reserve

                    It stands for fair value reserve; a reserve that captures the cumulative net change in the fair value of an...