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Banking

Sales-Type Lease

A type of lease in which a financier (a finance company, a bank) is and remains the legal owner of...

Sales Lease

A type of lease in which a financier (a finance company, a bank) is and remains the legal owner of...

MRP

It stands for market risk premium; in accounting, market risk premium basically has two distinct meanings: "market risk" premium and...

Market Risk Premium

In accounting, market risk premium basically has two distinct meanings: "market risk" premium and market "risk premium". A "market risk"...

Appropriation

The act/ process of setting aside money for a specific use/ purpose. For example, reserves are created by setting aside...

Appropriated Retained Earnings

Those retained earnings (RE)- i.e., retained profits- of an entity puts set aside (appropriates/ by appropriation) for a specific use...

Unappropriated Retained Earnings

Those retained earnings (RE)- i.e., retained profits- of an entity that have not been set aside (appropriated) for a specific...

RE

An acronym for retained earnings; a liability item that consists of the cumulative total of net earnings and losses, less...

Retained Earnings

A liability item that consists of the cumulative total of net earnings and losses, less any dividends declared and distributed,...

Restricted RE

A form of retained earnings (RE) that is not for distribution- that is, it is restricted and cannot be issued...