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Held-To-Maturity Securities

A security that an entity purchases and holds until maturity (as opposed to available for sale securities or trading securities)....

Non-Financial Instrument

An instrument whose value or performance changes in reaction to non-financial risks, broadly certain non-financial variables. Simply speaking, it denotes...

Non-Derivative Financial Instrument

A financial instrument whose value is not determined or based on the value or performance of an underlying asset. For...

FX Risk

The risk that arises from potential fluctuations in the fair value (FV) or future cash flows of a financial instrument...

Participation Instrument

An instrument that allows investors to participate in the return of a specific underlying asset. Participation is often up to...

Participating Instrument

An instrument that allows investors to participate in the return of a specific underlying asset. Participation is often up to...

Structured Instrument

An instrument that is created by means of a higher-level asset securitization which involves an additional degree of complexity through...

HTM Debt Security

A debt security that an entity purchases and holds until maturity (as opposed to available for sale securities or trading...

Held-To-Maturity Debt Security

A debt security that an entity purchases and holds until maturity (as opposed to available for sale securities or trading...

Derivative Instrument

A financial instrument that entails certain rights or obligations to its parties, and whose value is derived from an underlying...