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RE

An acronym for retained earnings; a liability item that consists of the cumulative total of net earnings and losses, less...

Retained Earnings

A liability item that consists of the cumulative total of net earnings and losses, less any dividends declared and distributed,...

Hybrid Financial Instrument

A financial instrument that is embedded with certain types of derivatives (embedded derivatives). The instrument plays host to the embedded...

Hybrid Financial Liability

A financial liability that is combined with other financial arrangements such as embedded derivatives. The hybrid instrument has its own...

Transaction Costs

The costs that are incurred by an entity in selling an asset or transferring a liability in the principal market...

Tamkeen

Arabic (تمكين) for the process or act of enabling a party, to whom ownership of an asset is transferred, to...

Tamkin

Arabic (تمكين) for the process or act of enabling a party, to whom ownership of an asset is transferred, to...

NV

It has many meanings in different contexts. It may stand for nominal value; a measure of value of assets and...

Nominal Value

A measure of value of assets and liabilities. For an asset, it is its unadjusted value that does not take...

Liability Transformation

A type of transformation that is based on the use of interest rate swaps. More specifically, it is a process...