It stands for fair value reserve; a reserve that captures the cumulative net change in the fair value of an...
It stands for fair value reserve; a reserve that captures the cumulative net change in the fair value of an...
A reserve that captures the cumulative net change in the fair value of an asset as long as it is...
Changes (decrease) in values of assets and liabilities that are driven by changes in fundamental economic factors (such as price...
It stands for fair value losses; changes (decrease) in values of assets and liabilities that are driven by changes in...
It stands for fair value gains; changes (increments) in values of assets and liabilities that are driven by changes in...
Changes (increments) in values of assets and liabilities that are driven by changes in fundamental economic factors (such as price...
The gain/ loss in value that is generated by holding an asset over a period of time. It arises when...
The loss in value that results from holding an asset over a period of time. It arises when the value...
The gain in value that is generated by holding an asset over a period of time. It arises when the...