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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 (2,506 words) - 13:32, 6 May 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
Margin
...anagement ([[ALM]]) margin is defined as the ‘premium’ charged/paid by financial institution over the instrument’s/ portfolio’s [[Reference Interest Rat

1 KB (221 words) - 11:49, 17 September 2021
Best Practices in Credit Portfolio Management
The CPM framework provides scenario analysis linking asset to liability performance ...stic and where possible validated connection between asset performance and liability performance (including assumptions about refinancing ability)

12 KB (1,494 words) - 20:11, 11 March 2024
Risk Management Jobs
NB: In a [[Financial Institution]] that must follow detailed regulatory requirements in the orga [[Market Risk]] is a broad risk category that applies to financial or real assets that are actively traded in markets. There are general princ

6 KB (815 words) - 18:57, 20 November 2020
Risk Horizon
The analysis of residual liability risk expectations at the risk horizon enables the framework to support [[Go ...stimated for each scenario at the end of the year. Aligned with the annual Financial Accounts reporting cycle (helps managing the uncertainty around the next

3 KB (467 words) - 19:42, 24 October 2018
External Credit Assessment Institution
...for corporations, bonds, project finance, structured finance instruments, financial institutions, and Sovereign and Sub-Sovereign Governments. ...02. BCRA?CREDIT RATING AGENCY is specialized in elaboration of ratings for financial institutions (banks, insurance, leasing, pension assurance companies), and

14 KB (2,064 words) - 22:31, 27 September 2021
Legal Entity
...Legal Capacity]] to be a [[Counterparty]] to agreements or contracts (e.g. financial or insurance contracts), may assume credit and other obligations and liabil Examples of eligible legal entities from the financial industry include, without limitation:-

3 KB (390 words) - 15:14, 24 February 2020
Risk Factor Disclosure
...ctors]] associated with a certain product or service, in particular in the financial services industry The purpose of including risk factors in a prospectus or other formal financial document is to ensure that investors or other counterparties can assess the

8 KB (1,144 words) - 14:26, 29 March 2021
Issuer
...er'''. Any party who issues (or proposes to issue, in a formal filing) any financial instrument, where a party can be a natural person, company, government, or ...on portfolio and transmitting cash flows from those assets to the [[Issuer Liability | issued liabilities]]

2 KB (358 words) - 14:15, 8 October 2019
SME Credit Score Factor
...(that have traditionally been the backbone of credit analysis) versus Non-Financial Quantitative Data === Financial Statements Based Factors ===

10 KB (1,333 words) - 21:00, 31 March 2021
Third Party Risk
There are numerous risks that may arise from a financial institution’s use of third parties<ref>FDIC, Guidance for managing Third- ...lure to manage these risks can expose an institution to regulatory action, financial loss, litigation and reputation damage, and may even impair the institution

5 KB (757 words) - 16:54, 11 September 2019
Financial Instrument
...ct that gives rise to both a financial asset of one entity and a financial liability or equity instrument of another entity A financial instrument can be thought of as a template that defines an arrangement stru

2 KB (254 words) - 21:26, 10 February 2020
Guaranty
...some obligation, is guaranteed if the person or organization with primary liability fails to perform * [[Financial Guarantee]]

1 KB (166 words) - 10:56, 27 March 2020
Holding Company
'''Holding Company'''. A business (corporation, limited liability company, or limited partnership) that has been established to own stock in ...patents, trademarks, stocks and other assets to limit financial and legal liability

1 KB (164 words) - 11:16, 8 October 2019
Unit Of Account
'''Unit Of Account'''. In general financial context, it denotes a nominal monetary measurement unit used to represent t ...recognition criteria and measurement concepts will apply to that asset or liability and to the related income and expenses.

1 KB (180 words) - 18:05, 6 September 2021
Prepayment
...maturity date or the payment in advance for products or other contractual liability.

1 KB (176 words) - 18:53, 2 March 2023
Private Placement Memorandum
...ith selling unregistered securities. It includes information such as the [[Financial Statements]], management biographies, a detailed description of the busines

1 KB (164 words) - 14:28, 29 March 2021
Stranded Assets
* [[Legal Risk]] (e.g. tobacco, carbon liability) and changing statutory interpretations (e.g. fiduciary duty, disclosure re In financial terms, not only is the payback time of the asset curtailed, acceleration of

3 KB (465 words) - 13:19, 11 March 2024
Balance Sheet
...alances]] arranged in various collections, most notably as [[Asset]] and [[Liability]] sets.

1 KB (208 words) - 15:36, 19 May 2021
ESG Criteria
...ions should take into account the risks associated with ESG factors on the financial conditions of borrowers, and in particular the potential impact of environm ...borrower that arise from the physical effects of climate change, including liability risks for contributing to climate change, or transition risks, e.g. risks t

3 KB (355 words) - 14:56, 11 August 2021
Equator Principles
The '''Equator Principles''' (EP) is a voluntary financial industry benchmark for determining, assessing and managing environmental an ...iation is an ''unincorporated'' association of member [[Equator Principles Financial Institutions]] (EPFIs) whose objective is the management, administration an

8 KB (1,160 words) - 18:04, 15 June 2023
Current Liabilities
'''Current Liabilities'''. It is any liability which must be honored within one year (for instance, dividends, taxes, acco * [[Statement of Financial Position]]

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Economic Capital Analyst
* Inform Asset liability management (ALM) * Assist Financial planning (merger and acquisition analysis, business growth strategies and c

2 KB (261 words) - 23:25, 25 November 2020
ALM Manager
...he precise composition depending on the organization / business model. For financial institutions, an ALM Manager may encompass managing risks and exposures in

2 KB (323 words) - 13:50, 1 December 2022
Asset and Liability Management
...he precise composition depending on the organization / business model. For financial institutions, ALM may encompass managing risks and exposures in some of the The unit overseeing the banks asset and liability policies and position

874 bytes (119 words) - 13:50, 1 December 2022
ISCO Occupation Group 3321.3 Insurance Underwriter
'''Insurance Underwriter''': Insurance underwriters assess business risks and liability policies and make decisions about commercial property. They inspect the con * Obtain Financial Information

3 KB (343 words) - 12:08, 26 February 2021
ISCO Occupation Group 3315.5 Loss Adjuster
...t and evaluate insurance claims by investigating the cases and determining liability and damage, in accordance with the policies of the insurance company. They * Obtain Financial Information

2 KB (266 words) - 12:21, 26 February 2021
BCBS D295
...n place a rigorous process to review the standard and its implications for financial market functioning and the economy. In January 2014 the Committee issued a <li>short-term exposures to banks and other financial institutions;</li>

3 KB (504 words) - 11:47, 26 March 2021
BCBS JOINT20
''Customer suitability in the retail sale of financial products and services''. ...s and insurance sectors deal with the risks posed by mis-selling of retail financial products, including related regulatory requirements, both with regard to di

11 KB (1,613 words) - 11:50, 26 March 2021
Total Current Assets
...ts unless the asset is restricted from being exchanged or used to settle a liability for at least twelve months after the reporting period. * [[Statement of Financial Position]]

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Liabilities
'''Liabilities''' are present [[Liability | obligations]] of an entity to transfer an economic resource as a result o * [[Statement of Financial Position]]

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