A financial asset (FA) that is held for the purpose of selling or repurchasing it in the short term. It...

A financial liability (FL) that is assumed by an entity for the main purpose of selling or repurchasing in the...

A financial asset that is held for the purpose of selling or repurchasing it in the short term. It is...

A financial asset that is held for the purpose of selling or repurchasing it in the short term. It is...

A financial liability that is assumed by an entity for the main purpose of selling or repurchasing in the near...

A financial liability that is assumed by an entity for the main purpose of selling or repurchasing in the near...

A liability (debt obligation) for which there are no sufficient funds set aside to settle. In other words, unfunded liabilities...

A liability for which there are no sufficient funds set aside to settle. In other words, unfunded liabilities are those...

An allowance (provision) that is set up for expected credit losses (ECLs) on specific unimpaired loan/ receivables and other exposures...

An allowance (provision) that is set up for expected credit losses (ECLs) on total unimpaired loan/ receivables and other exposures...