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Accounting
Banking

HFT Financial Asset

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

Held for Trading Financial Asset

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

HFT Financial Liability

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

Held for Trading Financial Liability

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

Unfunded Debt Obligation

A liability (debt obligation) for which there are no sufficient funds set aside to settle. In other words, unfunded liabilities...

Unfunded Liability

A liability for which there are no sufficient funds set aside to settle. In other words, unfunded liabilities are those...

Specific Provision

An allowance (provision) that is set up for expected credit losses (ECLs) on specific unimpaired loan/ receivables and other exposures...

General Provision

An allowance (provision) that is set up for expected credit losses (ECLs) on total unimpaired loan/ receivables and other exposures...

Individual Provision

An allowance (provision) that is set up for expected credit losses (ECLs) on specific unimpaired loan/ receivables and other exposures...

Collective Provision

An allowance (provision) that is set up for expected credit losses (ECLs) on total unimpaired loan/ receivables and other exposures...