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Unguaranteed Residual Value

A part of the residual value of a leased asset whose realization by the lessor is not guaranteed exclusively by...

Notional Value

The nominal value that is used to calculate swap payments. For example, in an interest rate swap, each period's interest rates are...

Abandonment Value

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

Investment

The current commitment of money, assets and other resources in the anticipation of future gains and benefits. An investor forgoes...

IV

It stands for intrinsic value; generally, it is the effective monetary advantage which would be obtained when an option is...

Intrinsic Value

Generally, it is the effective monetary advantage which would be obtained when an option is immediately exercised. In call options,...

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...