An accounting concept that relates to the sale of assets by outright title transfer. It denotes a sale where the...

A business model that an entity applies with the objective to hold a financial asset for the purpose of collecting...

A business model that an entity applies with the objective to hold a financial asset for the purpose of collecting...

It stands for off-balance sheet exposure; any item that carries a risk of financial loss (and its corresponding revenue generation...

Designating an item as at fair value through profit and loss (FVTPL); a method of measuring financial assets/ financial liabilities...

Any item that carries a risk of financial loss (and its corresponding revenue generation or profit making potential). An exposure...

It stands for required stable funding; the amount of funding an entity (e.g., a bank) requires taking into consideration the...

An acronym for designated as at fair value through profit and loss; designating an item as at fair value through...

The amount of funding an entity (e.g., a bank) requires taking into consideration the liquidity profile and residual maturities of...

Designating an item as at fair value through profit and loss (FVTPL); a method of measuring financial assets/ financial liabilities...