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...

A bank’s total available stable funding (ASF) is the portion of its capital and liabilities that is stable beyond the...

An acronym for net stable funding ratio; the ratio of available stable funding, ASF, (at disposal of an entity) to...

It stands for available stable funding; a bank’s total available stable funding (ASF) is the portion of its capital and...

The ratio of available stable funding, ASF, (at disposal of an entity) to its required stable funding (RSF) over a...

It stands for net interest income; the difference between interest receivable on financial assets classified as loans and receivables or...

The difference between interest receivable on financial assets classified as loans and receivables or available-for-sale (AFS) and interest payable on...

A situation that describes a financial asset (e.g., a loan) when the counterparty (debtor, borrower), fails, or has failed to...

A loan that is extended to individuals (natural persons) rather than institutions (legal persons). Retail loans may include those extended...