It stands for date of initial recognition; the reference date (initial recognition) that is used to assess and determine a...

It stands for adjustable long-term puttable securities; a type of security (debt security such as a bond)- specifically a fixed...

It stands for non-performing asset; an interest-bearing (interest-paying) asset, such as a debt instrument or loan, that is not currently...

A measure of performance or valuation whereby an entity's value is assessed focusing on its operating activities and related assets....

It stands for hold to collect; a business model that an entity applies with the objective to hold a financial...

It stands for hold to collect and sell; a business model with an objective to contractual cash flows from financial...

It stands for return on net operating assets; a measure often used to assess the efficiency of an entity's operations...

It stands for effective expected positive exposure; a measure that is used to determine exposure at default (EAD) for OTC...

It stands for net operating profit after tax. It is an entity’s after-tax operating income assuming that it had no...

It stands for held for sale; a category or designation of assets that an entity currently holds on its balance...