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Banking

Flight To Liquidity

The substitution of less liquid assets for more liquid assets (investments). This constitutes a reallocation tactic whereby investors sell what…

Accumulation Swap

An interest rate swap whereby the notional principal amount grows over its time to expiration. Such a swap is particularly…

Contractual Subordination

A subordination of mezzanine capital whereby a lender contractually agrees to be subordinated to another. A borrower effectuates this though…

At-The-Money Forward Straddle

A volatility trading strategy that combines an at-the-money forward call (ATMF call) with an ATMF put with opposite deltas, in…

Ameriasian Option

An option that combines an Asian option with an American option. Effectively, the combination produces an Asian option which allows…

General Provision

A type of provision in an Islamic bank that is set aside to reflect a potential loss that may arise…

Appreciating Swap

An interest rate swap whereby the notional principal amount grows over its time to expiration. Such a swap is particularly…

Mezzanine Capital

A distinct sub-asset class (actually, a type of private equity) that is used to fill the funding gap between senior…

Arrears Floor

An interest rate floor that has its rates reset in arrears and likewise paid in arrears. However, in practice, a…

Money-Weighted Return

A form of return that is used to measure the performance of an investment, reflecting the amount of money that…