Filter by Categories
Accounting
Banking

DVA

An abbreviation for debt valuation adjustment (debit value adjustment). A type of cross valuation adjustment/ x-value adjustment (XVA) that takes...

CCE

It stands for cash and cash equivalents; all items that have the nature of cash (naqd) and cash equivalents including...

HTM Investment

It stands for held-to-maturity investment; an investment in debt securities whose holder intends and has the ability to hold till...

PCPS

It stands for participating convertible preferred stock; a combination of a redeemable preferred stock with common stock. The resulting stock...

HTM Security

It stands for held-to-maturity security; a security that an entity purchases and holds until maturity (as opposed to available for...

Hi-Lo FRN

Also, high-low FRN; a floating rate note (FRN) which is designed as a yield enhancement instrument. It has a premium...

CSA

It stands for credit support annex; a collateral arrangement the purpose of which is to mitigate counterparty risk in an...

High-Low FRN

A floating rate note (FRN) which is designed as a yield enhancement instrument. It has a premium rate that is...

FR Tranche

It stands for floating rate tranche; a CMO tranche in which the monthly coupon rate is typically set equal to...

CCDS

It stands for contingent credit default swap; a credit default swap (CDS) which is “contingent” upon the setting-off of two...