Filter by Categories
Accounting
Banking

OBS Exposure

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

Designated as at Fair Value through Profit and Loss

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

Off-Balance Sheet Exposure

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

DFVTPL

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

Designated as at FVTPL

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

NII

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

Net Interest Income

The difference between interest receivable on financial assets classified as loans and receivables or available-for-sale (AFS) and interest payable on...

GL

In accounting, GL stands for general ledger; a bookkeeping ledger in which accounting figures (related to transactions and events) are...

Nominal Ledger

The main place in which an entity's accounting transactions are recorded, specifically all non-personal accounts such as cash book, petty...

Latent Loss Provision

A provision that is created and held against impairments in the performing portfolio (of loans and credits) that have been...