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WIP Ledger

The principal ledger of a cost department in which all accounts of unfinished jobs and processes are recorded and made...

Ex-all

Share price for a share sold without the right to receive a dividend, rights issue, or any other current issue....

Xa

Share price for a share sold without the right to receive a dividend, rights issue, or any other current issue....

WIP Control Account

A control account that a manufacturing company uses to present totals of similar items related to cost of production (direct...

Work In Progress Control Account

A control account that a manufacturing company uses to present totals of similar items related to cost of production (direct...

Contractual Claim

A claim, that by virtue of a contract, gives a holder the right to receive an amount of money (cash...

Credit Risk Premia

The credit spread (additional compensation or premium) that is net of an estimate of credit risk (default risk). Credit risk...

Credit Risk Premium

The credit spread (additional compensation or premium) that is net of an estimate of credit risk (default risk). Credit risk...

SICR

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

Significant Increase in Credit Risk

A significant "upward" change in the estimated default risk over the remaining expected life of a financial asset/ instrument. A...