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Portfolio Income

The income that is generated by a paper asset, specifically from the performance (income and capital changes) of its underlying...

Operating Income

A category of income that an entity generates after deducting operating expenses from its operating revenues. Operating expenses represent the...

NII

It stands for net interest income; the difference between interest receivable on financial assets classified as loans and receivables or...

Net Interest Income

The difference between interest receivable on financial assets classified as loans and receivables or available-for-sale (AFS) and interest payable on...

Non-Operating Revenue

A form of an entity's income/ revenue that corresponds to all gains or losses from non-operational sources- i.e., not related...

Non-Operating Income

A form of an entity's income that corresponds to all gains or losses from non-operational sources- i.e., not related to...

Losses

In accounting, losses are a component of an entity's income that may, or may not, arise in the ordinary course...

Unrealized Income

All profit or losses (sources of income, positive or negative) that have occurred on paper, while respective transactions have not...

Comprehensive Earnings

An alternative term for comprehensive income; a measure of income (accounting income) that consists of an entity's regular income, i.e.,...

Financing Activities

The transactions that an entity carries out involving income and expense items. Examples of financing activities or transactions include issuing…