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! [https://www.openriskacademy.com/course/index.php?categoryid=36 Financial Literacy] * [https://www.openriskacademy.com/course/view.php?id=49 EU Financial Regulations Quiz]

19 KB (2,486 words) - 19:41, 23 April 2024
Related Counterparties
...because they are so interconnected that, if one of them were to experience financial problems, the other or all of the others would be likely to encounter repay * Legal liability stemming from law and/or agreement

3 KB (464 words) - 14:56, 22 January 2021
Credit Risk Hierarchy
...It is instead typically part of a ''cashflow set'' [[Financial Products | financial product]] or transaction. For example, most lending products involve coupon ...cial obligation of a borrower. It is typically part of the total financial liability set of a single legal ''counterparty''. This [[Counterparty]] can be a [[Na

6 KB (775 words) - 14:54, 24 February 2020
Amortised Cost
...ny difference between that initial amount and the maturity amount and, for financial assets, adjusted for any loss allowance. ...sure. The carrying value of a financial asset recorded in the statement of financial position at any given point in time does not provide information about the

2 KB (271 words) - 14:22, 12 November 2019
Interest Rate Risk
...Cash Flows]] and/or value of an interest rate sensitive financial asset or liability such as a loan, bond or derivative position The degree of interest rate risk embedded in a financial product is linked to the sensitivity of its individual cashflows to interes

1,018 bytes (149 words) - 14:16, 5 February 2020
Credit Portfolio Management
* Support the [[Capital Management | management of capital]] and financial returns ...credit portfolio management have been challenged by the unfolding of the [[Financial Crisis]] of 2008:

7 KB (943 words) - 14:41, 15 November 2021
Employment Practices
...fety) in the context of [[Risk Management]] denotes the risk of unexpected financial or reputational loss as the result of employment practices followed by the ** General Liability (slip and fall, etc.)

2 KB (270 words) - 11:49, 22 June 2021
IFRS 9 Glossary
...nd extends the list of terms included in the standard<ref>IFRS Standard 9, Financial Instruments</ref> (Appendix A, Defined Terms), <ref>BIS-D350, Dec 2015</ref ...ny difference between that initial amount and the maturity amount and, for financial assets, adjusted for any loss allowance

10 KB (1,464 words) - 11:38, 25 September 2020
Effective Interest Rate
...arrying amount]] of a financial asset or the amortised cost of a financial liability. ...estimates of expected cash flows consider all the contractual terms of the financial instrument (for example, prepayment, extension, call and similar options) b

2 KB (257 words) - 15:26, 31 July 2019
IFRS 9
...January 2018 while earlier application is permitted <ref>IFRS Standard 9, Financial Instruments</ref>. ...ements are the main source of information about the [[Balance Sheet]] of a financial institution.

8 KB (1,123 words) - 13:25, 25 October 2019
Derecognition
...ncial Asset]] or [[Financial Liability]] from an entity’s [[Statement of Financial Position]]

265 bytes (30 words) - 22:23, 6 September 2021
FVPL
Fair value through profit or loss is an accounting method for financial assets and liabilities ...liability that meets one of the following conditions<ref>IFRS Standard 9, Financial Instruments</ref>:

707 bytes (99 words) - 00:51, 28 January 2020
Transaction Costs
...ve been incurred if the entity had not acquired, issued or disposed of the financial instrument. ...s must be subtracted from fair value at initial recognition of an asset or liability<ref>IFRS Standard 9, 5.1.1</ref>

755 bytes (99 words) - 00:53, 28 January 2020
Held For Trading
...Standard 9, Financial Instruments</ref> that denotes a financial asset or liability that: * on initial recognition is part of a portfolio of identified financial instruments that are managed together and for which there is evidence of a

2 KB (229 words) - 00:52, 28 January 2020
Recognition
...the definition of one of the elements of financial statements (an asset, a liability, equity, income or expenses). ...ows from the financial asset expire, or the reporting entity transfers the financial asset

1 KB (184 words) - 22:33, 6 September 2021
Economic Capital
* Asset liability management (ALM) * Financial planning (merger and acquisition analysis, business growth strategies and c

635 bytes (79 words) - 12:25, 16 September 2021
Economic Scenario Generator
...puter implementation) that simulates possible future paths of economic and financial market variables<ref>Economic Scenario Generators, A Practical Guide, Socie ...and financial market variables and not firm specific / portfolio (asset or liability) specific models. Such auxiliary specific models are typically implemented

5 KB (698 words) - 17:17, 30 October 2019
Fair Value Hierarchy
...uts are [[Quoted Price | quoted prices]] in active markets for identical [[Financial Asset | assets]] or liabilities that the entity can access at the measureme ...hin Level 1 as the product of the quoted price for the individual asset or liability and the quantity held by the entity, even if the market's normal daily [[Tr

5 KB (687 words) - 09:28, 19 September 2021
Terms of Service
* agree that the exclusions and limitations of liability set out in this website disclaimer are reasonable. If you do not think the exclusions and limitations of liability are reasonable, you must not use this website.

8 KB (1,280 words) - 09:10, 30 May 2017
IFRS 9 Measurement
...d liabilities of the balance sheets of firms producing [[Financal Report | financial reports]] following the standard. Measurement is one of the two pillars of * [[Initial Measurement]], when an asset or liability is [[Initial Recognition| first recognized]]

734 bytes (88 words) - 17:55, 27 August 2017