Risk capital Risk capital represents the amounts of money (capital) that are allocated to high-risk venues (e.g., speculative activity, high-risk,...

The amounts of money (capital) that are allocated to high-risk venues (e.g., speculative activity, high-risk, high-reward investments). In other words,...

A type of risk that reflects the potential of losing part or all of an investment. It applies to the...

The use of accounting tools and techniques to prepare financial statements that present an overly positive or optimistic view of...

An accounting estimate that is made on a routine basis or as part of a routine practice or policy. In...

The set of processes by which an organization removes - or zeroes- intercompany transactions to avoid any duplication or double...

A category of intercompany transaction that represents flow of business or activities between two subsidiaries, or similar structures, owned by...

A security that forms a component of equity capital (core capital) including ordinary equity (ordinary shares, common stock), both voting...

A category of intercompany transactions that occurs when a subsidiary sells (or transfers economic resources) to its parent company. In...

A category of intercompany transaction that takes place in the direction from a parent to a subsidiary, being two entities...