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SC Security

It stands for special collateral security; a specifically determined and specified collateral security in a repo transaction. In this transaction,...

OTC

It stands for over the counter; a non-physical market place where a widespread assembly of dealers (market makers) and their...

NDS

It stands for non-deliverable swap; a synthetic derivative which is mainly used to replicate the net cash flows of a...

NDF

It stands for non-deliverable forward; a derivative instrument which is used for hedging the exchange rate risk associated with non-convertible...

HEL

An abbreviation for home equity loan; a type of high risk loan which is designed to facilitate lending secured by...

YTAL

It stands for yield-to-average life; the yield which is calculated using the point at which half of the bonds (known...

YTC

It stands for yield to call; the return on a callable bond which is likely to be redeemed at a...

BTL Items

Ii stands for below-the-line items; items of financial statements that have a financial impact, though not directly related to the...

FW

It stands for framework; a collection of fundamental concepts for general purpose financial reporting that is developed and used by...

EMA

It stands for equity method accounting; an accounting method for treating investments in associates (associate companies). Equity accounting is usually...