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Paper Asset

An asset that produces portfolio income. The income of a paper asset is derived from the performance (income and capital...

Redeployable Asset

An asset or set of assets that has alternative uses or ways of deployment (in addition to their initially intended...

Asset Redeployability

A characterization of an asset or set of assets implying the extent to which these assets have alternative uses or...

Accounting Control

Broadly speaking, control is the power/ authority to direct and manage (people's behavior, course of events, things, etc.) In accounting,...

NPA

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

Non-Performing Asset

An interest-bearing (interest-paying) asset, such as a debt instrument or loan, that is not currently paying interest (not even timely...

HTC

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

HTCS

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

Hold To Collect and Sell Model

A business model with an objective to contractual cash flows from financial assets and sell these assets any time during...

Hold To Collect and Sell Business Model

A business model with an objective to contractual cash flows from financial assets and sell these assets any time during...