An acronym for provision for credit losses; a provision that is created (set aside) by an entity, as an amount...

A provision that is created (set aside) by an entity, as an amount deducted from income, to adjust its loan...

A classification of capital that constitutes what investors (equity holders) have subscribed to and paid for in full. Paid-up capital...

An asset, recorded on the balance sheet of an entity as a prepaid item, representing taxes that have been already...

The income that an entity derives from dividends, interest, rent, royalties, or broadly any source of income to which it...

An entity that controls another entity (one entity or more), by means of a controlling interest. The controlled entity is...

An entity that controls another entity (one entity or more), by means of a controlling interest. The controlled entity is...

A disclosure technique that conveys information to the users of financial statements by means of a disclosure placed emphatically in...

The full amount of an entity's capital that has been paid (contributed) by its shareholders (equity holders/ owners) in exchanges...

It stands for paid-in capital; the full amount of an entity's capital (equity holdings) that has been paid (contributed) by...