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Sale and Repurchase Agreements

A bilateral agreement whereby one party, the seller, sells a financial asset to another party, the buyer, to the effect...

TBTF

An acronym for too big to fail; a bank, an insurance firm, or any type of financial institution that are...

Too Big To Fail

A bank, an insurance firm, or any type of financial institution that are identified by a regulatory authority as potentially...

CCN

It stands for contingent capital note; a type of contingent convertible (CoCo)- contingent convertible bond- that is designed to automatically...

Contingent Capital Note

A type of contingent convertible (CoCo)- contingent convertible bond- that is designed to automatically recapitalize systemically important financial institutions (SIFIs)...

Tier-2 Capital Instrument

An instrument (capital instrument) that belongs to a bank's tier-2 capital. Tier-2 capital provides an additional source of capital whereby...

Write-Down vs. Write-Off

Write-down represents a reduction in the carrying value/ amount of an asset to reflect and record a decline in its...

Tier 1 Capital vs. Tier 2 Capital

Tier-1 capital is a layer of capital (for a bank or financial institution) that consists of common equity, minority interests,...

Difference Between Write-Down and Write-Off

Write-down represents a reduction in the carrying value/ amount of an asset to reflect and record a decline in its...

Impairment Provision

An allowance (provision) that is created by a bank for potential impairment losses (that may arise from the loans and...