Filter by Categories
Accounting
Banking

SONIA

It stands for sterling overnight index average. It is an interest rate benchmark (overnight rate) published by Bank of England...

TNAV

It stands for tangible net asset value; the net asset value (or equity on the other side of the balance...

DOIR

It stands for date of initial recognition; the reference date (initial recognition) that is used to assess and determine a...

ALPS

It stands for adjustable long-term puttable securities; a type of security (debt security such as a bond)- specifically a fixed...

NPA

It stands for non-performing asset; an interest-bearing (interest-paying) asset, such as a debt instrument or loan, that is not currently...

NOA

A measure of performance or valuation whereby an entity's value is assessed focusing on its operating activities and related assets....

HTC

It stands for hold to collect; a business model that an entity applies with the objective to hold a financial...

HTCS

It stands for hold to collect and sell; a business model with an objective to contractual cash flows from financial...

RNOA

It stands for return on net operating assets; a measure often used to assess the efficiency of an entity's operations...

EEPE

It stands for effective expected positive exposure; a measure that is used to determine exposure at default (EAD) for OTC...