Filter by Categories
Accounting
Banking

Digital CDS

A binary credit default swap. Unlike standard credit default swaps (CDS) which require a valuation following a credit event (usually...

FVLCTS

It stands for fair value less cost to sell; it is a type of net recoverable amount where the value...

CGU

It stands for cash generating unit; it is the smallest identifiable group of assets that generates its own cash inflows....

FVLCD

It stands for fair value less costs of disposal; it is a type of net recoverable amount where the value...

DTL

It stands for deferred tax liability; the sums of income taxes that an entity expects to pay in future periods...

DTA

It stands for deferred tax asset; the sums of income tax that an entity can recover in the future. These...

Quanto CDS

A credit default swap (CDS) in which the swap premium payments, and/or the cashflows in the case of default, are not in the same currency,...

XPO

An American-style, non-standard option that has a perpetual life. In other words, it neither expires nor has an exercise limit. Since it...

TIF

It stands for time in force; an order that is time-bound: it comes with an instruction that limits the time...

Foreign Currency CD

A certificate of deposit (CD) that is issued or denominated in a foreign currency or a basket of foreign currencies (a currency/...