An acronym for designated as at fair value through profit and loss; designating an item as at fair value through...

Designating an item as at fair value through profit and loss (FVTPL); a method of measuring financial assets/ financial liabilities...

It stands for net interest income; the difference between interest receivable on financial assets classified as loans and receivables or...

The difference between interest receivable on financial assets classified as loans and receivables or available-for-sale (AFS) and interest payable on...

In accounting, GL stands for general ledger; a bookkeeping ledger in which accounting figures (related to transactions and events) are...

The main place in which an entity's accounting transactions are recorded, specifically all non-personal accounts such as cash book, petty...

A provision that is created and held against impairments in the performing portfolio (of loans and credits) that have been...

An event or occurrence that gives rise to impairment of an asset or a collection of assets (e.g., financial assets)....

Losses that reflect the expected or potential credit losses that may arise as to an entity's financial assets due to...

A provision that is created for impairment losses arising from loans, receivables, and similar types of extended credit. Impairment losses...