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Banking

Liability Fair Value

The fair value of a liability is the price that would be paid to transfer a liability in an orderly...

Asset Fair Value

The fair value of an asset is the price that would be received to sell an asset in an orderly...

Fair Value of an Asset

The fair value of an asset is the price that would be received to sell an asset in an orderly...

Fair Value of a Liability

The fair value of a liability is the price that would be paid to transfer a liability in an orderly...

Controlling Interest

A stake or ownership interest in an entity that is large enough to dominate any stockholder's motion and action. This...

NCI

It stands for non-controlling interest; a stake in an entity that constitutes less than 50% of the total shares that...

Non-Controlling Interest

A stake in an entity that constitutes less than 50% of the total shares that are controlled by voting rights....

Minority Interest

A stake in an entity that constitutes less than 50% of the total shares that are controlled by voting rights....

Accounting Mismatch

A measurement or recognition inconsistency that arises from using different measurement models for asset or liability values or different recognition...

Embedded Derivative

A derivative that is added to a financial asset or financial liability or generally to a non-derivative contract (also known...