Filter by Categories
Accounting
Banking

Tangible Net Asset Value

The net asset value (or equity on the other side of the balance sheet) with the value of intangible assets...

Fixed-Rate Resettable Bond

A resettable bond in which the rate (underlying interest rate) may reset at the end of a certain period during...

Arrears

The aggregate of contractual payments that are due on a loan (or broadly, a debt) and that have not been...

DOIR

It stands for date of initial recognition; the reference date (initial recognition) that is used to assess and determine a...

Credit Rationing

A situation where lenders become unwilling to advance additional funds (loans) to borrowers at the prevailing market interest rate (commercial...

Date of Initial Recognition

The reference date (initial recognition) that is used to assess and determine a significant increase in credit risk (SICR). This...

European Style

A way of exercising specific rights attached to an instrument/ security/ contract or any other set-up which can take place...

American Window

An exercise interval for an American-style option that opens at the end of the option's life (time to maturity), allowing...

American Style

A way of exercising specific rights attached to an instrument/ security/ contract or any other set-up which can take place...

Adverse Selection Premium

The additional amount (charge/ surcharge) for an insurance policy or similar contract (credit derivative contract) that arises from situations of...