An event or occurrence that gives rise to impairment of an asset or a collection of assets (e.g., financial assets)....

Losses that reflect the expected or potential credit losses that may arise as to an entity's financial assets due to...

A provision that is created for impairment losses arising from loans, receivables, and similar types of extended credit. Impairment losses...

The premium (excess return) that is earned over and above the return made from a risk-free investment (or a risk-free...

A measure of minority interest that represents the proportion of excess capital of a subsidiary that relates to third parties...

In accounting, encumbrance is a commitment to spend a certain amount of money for a particular purpose at a certain...

It stands for probability of default; in connection with the risk of default (associated with a loan or a credit...

In connection with the risk of default (associated with a loan or a credit arrangement), probability of default (PD) is...

A measure of ECL (expected credit losses) in which ECL is calculated on a modelled basis. It is a level...

It stands for equity risk premium; the premium (excess return) that is earned over and above the return made from...