Assignment of seller's interest in land contract A document used in real estate loans when the mortgaged property is subject to a land contract or article of agreement under which it is being sold over time to a third party.
Appraisal surplus The difference between the historical cost and the appraised value of fixed assets.
The allowance is always shown as a reduction from gross receivables used to calculate net receivables.
Actual delay days See delay days.Accommodation maker, name used to refer to a co-maker who agrees to sign a note to induce the lender to make a loan, but who receives no direct benefit from the loan.See commercial loan theory of liquidity and shiftability theory of liquidity.Banks using the Advanced Measurement Approaches must hold capital for operational risk based on a risk quantity generated by the bank's internal measurement procedures.Also called account recs, ARPs, or recons.However, in practice, the term is often used to refer to segments of that broader definition such as only interest rate risk management or only interest rate and liquidity risk management.Asset/liability management committee (alco) A committee, usually comprising senior managers, responsible for managing assets and liabilities to maximize income and safety over the long run.
The stay precludes creditors from taking action against the debtor or the debtor's property.
See FAS 115, held-to-maturity, and trading.
Accrual bond (1) Bonds that pay the investor an above-market coupon rate as long as a reference rate is between preset levels established at the time the security is issued.
Accumulated depreciation The total of the periodic reductions for depreciation in fixed assets.Assignment of buyer's interest in land contract A document used when a borrower is purchasing real estate over time under an article of agreement or land contract.In that case, an asset-sensitive entity's earnings or net income increases when prevailing rates rise and declines when prevailing rates fall.Note: (havent updated this store page in a while, please check the News on the community for more up to date info on Amazing Frog?Assets repriced before liabilities A measure of the gap between the quantity of assets repricing and the quantity of liabilities repricing within a given period of time.They may also be illegal.Acid test ratio Another name for the quick ratio.To hide the loss, the investor agrees to overpay for a newly purchased security in exchange for the broker/dealer's agreement to overpay for the security that the investor wants to sell.(Assets may be depreciated until the book value is zero, but sometimes are only depreciated until the book value is reduced to an assumed salvage value.) Amortizing swap An interest rate swap with a declining notional principal.The ABO must be disclosed in a footnote to the financial statements.Assignment Transfer of any contractual agreement between two parties.Accreting swap An interest rate swap with an increasing notional amount.Measurement of the accumulated benefit obligation uses the historical compensation rates for pay-related benefit plans.ADR See American depository receipt.Allowance for doubtful accounts super puzzle fighter 2 turbo pc game A reserve for accounts receivable that may not be collectable.