A business model with an objective to contractual cash flows from financial assets and sell these assets any time during...

An accounting concept that relates to the sale of assets by outright title transfer. It denotes a sale where the...

A business model that an entity applies with the objective to hold a financial asset for the purpose of collecting...

A business model that an entity applies with the objective to hold a financial asset for the purpose of collecting...

It stands for off-balance sheet exposure; any item that carries a risk of financial loss (and its corresponding revenue generation...

Designating an item as at fair value through profit and loss (FVTPL); a method of measuring financial assets/ financial liabilities...

Any item that carries a risk of financial loss (and its corresponding revenue generation or profit making potential). An exposure...

An acronym for designated as at fair value through profit and loss; designating an item as at fair value through...

Designating an item as at fair value through profit and loss (FVTPL); a method of measuring financial assets/ financial liabilities...

It stands for net interest income; the difference between interest receivable on financial assets classified as loans and receivables or...