A claim, that by virtue of a contract, gives a holder the right to receive an amount of money (cash...

The credit spread (additional compensation or premium) that is net of an estimate of credit risk (default risk). Credit risk...

The credit spread (additional compensation or premium) that is net of an estimate of credit risk (default risk). Credit risk...

It stands for cost of finances; the cost, interest, and other charges that are incurred in the borrowing of money...

The cost, interest, and other charges that are incurred in the borrowing of money needed to acquire/ purchase or create...

A type of non-controlling interest (NCI) that is contingent upon occurrence or fulfillment of certain criteria. In other words, it...

A type of non-controlling interest (NCI) that is contingent upon occurrence or fulfillment of certain criteria. In other words, it...

The original value (basis) of an asset for tax purposes. The cost basis is usually determined as the purchase price...

It stands for current expected credit losses; expected credit losses (ECLs) that are estimated over the life of a financial...

Expected credit losses (ECLs) that are estimated over the life of a financial instrument (loans, debt securities, etc.), while being...