A measure of value which is based on re-calculation of the fair value (FV) of an entity's assets and liaibilities...

It stands for net liquid balance; a measure of solvency which subtracts current financial liabilities (short-term obligations) from current financial...

It stands for near-the-money option; an option contract in which the underlying's market price is very near to the strike...

It stands for notional principal amount; the nominal value that is used to calculate swap payments. For example, in an...

It stands for off balance sheet; all items (assets and liabilities) that are not reported on the statement of financial...

It stands for off-balance sheet financing; a form of leverage that an entity can attain from an off-balance sheet item...

It stands for off-balance sheet instrument; a contract which is mainly based on a notional principal amount and represents a...

It stands for available for sale reserve; a reserve that consists of the cumulative fair value gains or losses on...

It stands for fair value reserve; a reserve that captures the cumulative net change in the fair value of an...

It stands for fair value reserve; a reserve that captures the cumulative net change in the fair value of an...