It stands for overheads absorption rate; a pre-determined rate that is set for the purpose of defining the absorption of...

It stands for net charge-off; the difference between the amount of gross charge-offs (GCO), or simply charge-offs, and any recoveries...

An acronym for provision for credit losses; a provision that is created (set aside) by an entity, as an amount...

It stands for allowance for credit losses; an allowance that constitutes an estimate of a debt/ obligation (credit extended to...

It stands for negative goodwill; a situation that occurs when an entity acquires another or its assets (business combinations) for...

An acronym for non-taggable asset; an asset that meets the criteria of fixed assets but cannot be physically tagged due...

A financial asset (FA) that is held for the purpose of selling or repurchasing it in the short term. It...

A financial liability (FL) that is assumed by an entity for the main purpose of selling or repurchasing in the...

It stands for full payout lease; another term for capital lease; a lease in which a lessor finances the leased...

It may stand for adjusted tainted income; in Australian parlance, it refers to an entity's income that relates to passive...