An interest rate swap in which a floor is placed under the floating rate leg to a predetermined level. The...

A type of liquidation value which pertains to corporate takeover and restructuring activities. It reflects the projected price of a...

The application of computer software programmes (like electronic platforms) and online connectivity in filling and executing trading orders in electronic...

It is a component of internal control in an entity. It sets the tone of the entity and affects how...

It stands for above the line; in the income statement (profit and loss/ PnL) it describes income and expenditure (expenses)...

An accounting technique whereby accounts are classified according to their aging- i.e., due dates or billing dates, in order to...

In the income statement (profit and loss/ PnL) it describes income and expenditure (expenses) before taxes; it is said that...

The reference rate which is used to calculate the premium that a bond buyer will pay. Adding a spread to...

A market tool that measures investors' feelings about stock option risk levels in a particular stock index (the S&P 100)....

A hedge that aims to mitigate the risks associated with future cash flows (e.g., the risk of change in foreign...