The premium (excess return) that is earned over and above the return made from a risk-free investment (or a risk-free...

A measure of minority interest that represents the proportion of excess capital of a subsidiary that relates to third parties...

In accounting, encumbrance is a commitment to spend a certain amount of money for a particular purpose at a certain...

It stands for probability of default; in connection with the risk of default (associated with a loan or a credit...

In connection with the risk of default (associated with a loan or a credit arrangement), probability of default (PD) is...

A measure of ECL (expected credit losses) in which ECL is calculated on a modelled basis. It is a level...

It stands for equity risk premium; the premium (excess return) that is earned over and above the return made from...

The premium (excess return) that is earned over and above the return made from a risk-free investment (or a risk-free...

It stands for more likely than not; in accounting, this expression "more likely than not" sets a threshold (more than...

In accounting, this expression "more likely than not" sets a threshold (more than 50% likelihood) for a certain item (e.g.,...