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EMA

It stands for equity method accounting; an accounting method for treating investments in associates (associate companies). Equity accounting is usually...

CFW

It stands for conceptual framework; a collection of fundamental concepts for general purpose financial reporting that is developed and used...

ELN

It stands for equity-linked note; a structured equity derivative product that capitalizes on the performances of a fixed-income instrument and...

ELK Security

It stands for equity-linked security; an equity-linked debt issue whose returns are keyed to the performance of a common stock...

ELKS

It stands for equity-linked security; an equity-linked debt issue whose returns are keyed to the performance of a common stock...

DVA

An abbreviation for debt valuation adjustment (debit value adjustment). A type of cross valuation adjustment/ x-value adjustment (XVA) that takes...

CCE

It stands for cash and cash equivalents; all items that have the nature of cash (naqd) and cash equivalents including...

HTM Investment

It stands for held-to-maturity investment; an investment in debt securities whose holder intends and has the ability to hold till...

PCPS

It stands for participating convertible preferred stock; a combination of a redeemable preferred stock with common stock. The resulting stock...

HTM Security

It stands for held-to-maturity security; a security that an entity purchases and holds until maturity (as opposed to available for...