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EDS

It stands for equity default swap; a hybrid of an equity derivative and a credit derivative which has identically the...

FRA

It stands for forward rate agreement which is an over-the-counter agreement to apply a certain interest rate to either lending...

FRICTO

An acronym for flexibility (F), risk (R), income (I), control (C), timing (T), and other (O). These represent important factors...

ATL

It stands for above the line; an advertising or marketing technique in which promotional activities are carried out through mass...

AOCI

It stands for accumulated other comprehensive income; the amount of other comprehensive income (OCI) that is accumulated by a firm...

OCI

It stands for other comprehensive income; the income (revenue and expense items) that results from changes in net assets that...

NRV

It stands for net realizable value; the net monetary amount that would be received if an asset is sold today...

FVH

It stands for fair value hedge; a hedge that accounts for the changes in the fair value of a recognized...