It stands for held for sale non-current assets; a collection of non-current assets that an entity designates as held for...

It stands for capital redemption reserve; a reserve that is set aside for buy-back schemes and redemptions of preference capital...

It stands for dividend equalization reserve; a reserve (type of a specific reserve) that is created specifically for the purpose...

It stands for non-audit service; a service (that can or cannot be offered by an accounting/ audit firm) other than...

It stands for public interest entity; an entity that is perceived to involve a significant public interest because of the...

It stands for overall capitalization rate; the ratio of a property's net operating income (NOI) to its value (capital invested)....

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...