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FV Losses

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

FV Gains

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

OTE

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

RWR

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

FVNI

It stands for fair value through net income; in other words, changes (gains/ losses) in an investment's fair value (FV)...

FV-NI

It stands for fair value through net income; in other words, changes (gains/ losses) in an investment's fair value (FV)...

FCP

An abbreviation for financial commercial paper; a commercial paper that is issued by financial institutions such as banks or insurance...

Fair Value Through Income Statement

A method of measuring financial assets/ financial liabilities whereby changes in fair value (for those items measured at fair value)...

FVTIS

It stands for fair value through income statement; a method of measuring financial assets/ financial liabilities whereby changes in fair...

AFS

It stands for available for sale; a designation of a financial asset that is classified as available for sale on...