A category of intercompany transaction that represents flow of business or activities between two subsidiaries, or similar structures, owned by...

A category of intercompany transactions that occurs when a subsidiary sells (or transfers economic resources) to its parent company. In...

A category of intercompany transaction that takes place in the direction from a parent to a subsidiary, being two entities...

A transaction that involves a business selling a part of itself such as certain operations, a division, a business unit,...

A type of transaction (transaction class) that involves management judgments or assumptions in establishing account balances in the absence of...

A transaction (or a type of transaction) that occurs only on a time-to-time basis or periodically, but not as a...

It stands for current expected credit losses; expected credit losses (ECLs) that are estimated over the life of a financial...

A transfer of assets (net assets) or an exchange of equity interests among entities (two entities or more, one being...

A khiyar (option) that comes into effect when the buyer, in a trust sale (ba’i al-amanah) finds out that the...

Figuratively, a leg is one part or one side of a transaction/ trade/ instrument, spread, etc., that has multiple steps...