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Restricted Asset

An asset that a bank or financial institution is prevented from disposing of in any form including liquidation, sale, transfer...

Encumbered Asset

An asset that a bank or financial institution is prevented from disposing of in any form including liquidation, sale, transfer...

Contingent Asset

An asset that may come into existence on a future date due to a specific past transaction/ event that is...

Synthetic Asset

A combination of long and short positions in financial instruments, in order to mimic the the risk/ reward profile of...

Indemnification Asset

In relation to business combinations, it is an asset that an entity recognizes if it contractually indemnifies its customers (purchasers...

Common Asset

An asset that is not created by a person or an entity, but by the universe's creator (the Almighty). A...

Common-Value Asset

An asset (e.g., a commodity/ an item) that has, or should ultimately have, the same value to all bidders (given...

Asset Lock-Up

A situation that arises when a target firm, in an acquisition bid (particularly, a hostile takeover), grants an option to...

Nonfinancial Asset

An asset that has a physical presence and value such as real estate, plant and equipment. By nature, such assets,...

Net Fixed Assets

The net amount/ value of an entity's fixed assets. It is equal to the acquisition price/ cost of all fixed...