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AFS Securities

A financial security (equity security, debt security, hybrid security) that is acquired for the purpose of selling it before its...

Available For Sale Securities

A financial security (equity security, debt security, hybrid security) that is acquired for the purpose of selling it before its...

Active Minority Interest

A form of minority interest/ non-controlling interest (NCI) that involves active participation by the holders in an entity's management and...

Active NCI

A form of non-controlling interest (NCI) that involves active participation by the holders in an entity's management and decision making....

Active Non-Controlling Interest

A form of non-controlling interest (NCI) that involves active participation by the holders in an entity's management and decision making....

ALLL

It stands for allowance for loans and lease losses; an allowance (specifically, a valuation allowance) that created against an entity's...

Allowance for Loan and Lease Losses

An allowance (specifically, a valuation allowance) that created against an entity's total loans held for investment and lease financing receivables....

Affiliate

An entity in which another entity owns or holds a minority interest (non-controlling interest). An investment in an affiliate is...

Acid Test Ratio

A liquidity ratio that expresses the ability of a company to meet its current obligations. It is a measure of…

Accounting Guidance

A set of principles and directions that govern a specific aspect of accounting for an entity, product, instrument, transaction, event,...