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...

It stands for fair value losses; changes (decrease) in values of assets and liabilities that are driven by changes in...

It stands for fair value gains; changes (increments) in values of assets and liabilities that are driven by changes in...

It stands for open trade equity; this refers to the unrealized gain or loss on open positions in futures. That...

An acronym for right way risk; the risk that arises when a counterparty risk is positively correlated with the credit...