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Currency Convertibility Option

The right of the holders of a given local currency to dispose of their currency holdings in exchange for goods…

Currency Convertibility Option

The right of the holders of a given local currency to dispose of their currency holdings in exchange for goods…

Measurement

The determination of the monetary amount at which an asset/ liability is to be recognized in the balance sheet using...

Negative Swap Spread

A swap rate is the fixed rate that the fixed rate payer, in a swap agreement, makes to the floating-rate…

Mandatorily Redeemable Preferred Stock

A preferred stock that is subject to mandatory redemption. More specifically, it contains terms requiring the issuer to recall the…

Balance Sheet Equation

The short (basic) form of the accounting equation that consists of the three basic accounting elements: assets, liabilities, and equity...

BS

It stands for balance sheet; a primary statement of an entity that presents a snapshot of its financial position at...

Balance Sheet

A primary statement of an entity that presents a snapshot of its financial position at a given point in time,...

Net Assets Per Share

The amount of an entity's net assets (net asset value) that each individual share reflects and would be worth. In...

Net Assets

The amount by which the total assets of an entity/ business exceed its total liabilities. In other words, net assets...