Financial Encyclopedia performance bond n (Banking & Finance) a bond given by a bank to a third party guaranteeing that if a specified customer fails to fulfil all the terms of a specified contract, the bank will be responsible for any loss sustained by the third party ...
Trade receivableor account receivable is a financial instrument defined by IAS 32 as a contractual right to receive cash or another financial asset from another entity. As you can see, the main difference between the contract asset and a trade receivable isconditionality. ...
What is the correct accounting treatment under IFRS 15?Calculating the contract asset or contract liability under IFRS 15 is very straight forward. It is simply:$ Revenue recognised to date X Less: Amounts invoiced to date (X) Contract asset/(liability) X/...
结果1 题目A ___ is a financial contract that obligates the buyer to purchase an asset, or the seller to sell an asset, at a predetermined future date and price.相关知识点: 试题来源: 解析 答案:Forward contract 反馈 收藏
Forward Contract: A Customized Financial Tool A forward contract is a tailor-made agreement between two parties, where they agree to buy or sell an asset at a predetermined price on a future date. Primarily designed for hedging against potential price fluctuations, its non-standardized ...
5、Financial instrument A contractual right to receive cash or another financial asset from another entity, or to exchange financial instruments with another entity under conditions that are potentially favourable to the entity. 金融工具是一种收到现金或其他金融资产,或满足条件下交换金融资产以获利的合同...
Financial Risk Manager Forecasting (Business) Objective Probability Unconditional Probability Enterprise Risk Management (ERM) Operational Risk Business Recovery Risk Political Risk Asset Protection Performance Bond Barra Risk Factor Analysis Definition
Some additional factors of your insurance contract create situations in which thefull valueof an insured asset is not remunerated. Under-insurance:Often, in order to save on premiums, you may insure your house at a lower value—for instance, $80,000 when the total value of the house actually...
A contract for differences (CFD) is an agreement between an investor and a CFD broker to exchange the difference in the value of a financial product between the time the contract opens and closes. A CFD investor never actually owns the underlying asset but instead receives revenue based on the...
derivative contract 网络衍生工具合约; 衍生品合约;[例句]An option is a financial derivative contract that gives the purchaser the right, but not the obligation, to buy or sell an asset at a certain price.期权是一个金融衍生品合约。它赋予买家一个毋须强制履行的权利：在一个确定的价格上...