It stands for statement of financial position; previously known as balance sheet, it is a detailed projection of the assets,...

It stands for significant increase in credit risk; a significant "upward" change in the estimated default risk over the remaining...

It stands for selling, general and administrative expenses, an item of income statement (SOI) that comprises all direct and indirect...

It stands for statement of income; a financial statement (forming part of a set of financial statements prepared and maintained...

It stands for cost of finances; the cost, interest, and other charges that are incurred in the borrowing of money...

It stands for indirect non-controlling interest; a type of non-controlling interest (NCI) that entails that non-controlling shareholders will only get...

It stands for direct non-controlling interest; a type of non-controlling interest (NCI) that entails, in the case of acquisition, a...

It stands for tangible net equity; a measure of an entity's total net worth (total equity) that does not include...

It stands for gross charge-off; the amount of finance (loans extended) that is not recovered by a lender (e.g., a...

It stands for allowance for loans and lease losses; an allowance (specifically, a valuation allowance) that created against an entity's...