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X-Value Adjustment

In the context of derivatives valuation, it stands for cross value adjustment. It is a broad category of adjustments that...

Abandonment Value

The cash or cash-equivalent proceeds that can be realized by hurriedly liquidating an investment, like an asset or a host...

Equity Instrument Fair Value

The amount (fair value) for which an equity instrument granted is exchanged between well-informed, willing parties (e.g., issuer-grantee) in an...

Fair Value of an Equity Instrument

The amount (fair value) for which an equity instrument granted is exchanged between well-informed, willing parties (e.g., issuer-grantee) in an...

HC

It stands for historical cost; in the conventions of Islamic accounting, the historical cost of an asset is its fair...

Historical Cost

In the conventions of Islamic accounting, the historical cost of an asset is its fair value at the date of...

Thaman al-Mithl

The market price (thaman) that is quoted for an item similar to another, with both having identical or similar features....

Revaluation Reserve

A type of reserve (a non-cash reserve) that is created by an entity to account for any increases in asset...

Mark To Market

The practice which is used to revalue a financial instrument, in general. In the context of derivatives, marking to market...

Available For Sale Reserve

A reserve that consists of the cumulative fair value gains or losses on available for sale assets (AFS), and is...