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Reference Issuer

The issuer of the debt that is "insured" by a credit derivative. In other words, it is the institution (known...

Reference Obligation

With respect to credit derivatives (e.g., credit default swaps, CDSs), it is an underlying asset (obligation) for which a debt...

Reference Asset

With respect to credit derivatives (e.g., credit default swaps, CDSs), it is an underlying asset for which a debt holder...

Reference Entity

The issuer of the debt that is "insured" by a credit derivative. In other words, it is the institution (known...

Name

With respect to a credit derivative (e.g., a credit default swap), a name implies a borrower or reference entity or...

Circular Reference

In connection with a set of financial statements (of a given entity), circular reference is a situation that arises due...