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Net Financial Assets

The difference between total financial assets (gross financial assets or GFAs) and total financial liabilities (total debt or outstanding liabilities):...

NFA

It stands for non-financial asset; an asset that has a physical presence and value such as real estate, plant and...

Non-Financial Asset

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

HTMFA

It stands for held-to-maturity financial asset; a financial asset, other than loans and accounts receivable (A/Rs), with a fixed maturity...

HTM Financial Asset

It stands for held-to-maturity financial assets; a financial asset, other than loans and accounts receivable (A/Rs), with a fixed maturity...

Held To Maturity Financial Asset

A financial asset, other than loans and accounts receivable (A/Rs), with a fixed maturity and determined or determinable payments, that...

Soft Asset

Broadly speaking, it is an asset that is intangible/ non-physical, such as goodwill, corporate reputation, brand recognition and intellectual property....

Hard Asset

In a broad context, it is a tangible or physical item or economic resource that an entity or natural person...

Underwater Asset

An asset that is subject to indebtedness (recourse liability) that exceed its fair market value (FMV). It is an asset...

AUM

It stands for assets under management; a category of assets that are beneficially owned by an entity's clients and not...