20 Terms
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Accountancy
Industry: Financial services
Add a new termContributors in Accountancy
Accountancy
group administration (employee benefit) plans
Financial services; Accountancy
An aggregation of single employer plans combined to allow participating employers to pool their assets for investment purposes and reduce investment management and administration costs, but the ...
group of biological
Financial services; Accountancy
An aggregation of similar living animals or plants.
guaranteed element
Financial services; Accountancy
An obligation to pay guaranteed benefits, included in a contract that contains a discretionary participation feature.
guaranteed residual value
Financial services; Accountancy
(a) For a lessee, that part of the residual value that is guaranteed by the lessee or by a party related to the lessee (the amount of the guarantee being the maximum amount that could, in any event, ...
guaranteed benefits
Financial services; Accountancy
Payments or other benefits to which a particular policyholder or investor has an unconditional right that is not subject to the contractual discretion of the issuer.
harvest
Financial services; Accountancy
The detachment of produce from a biological asset or the cessation of a biological asset’s life processes.
hedge effectiveness hedged item hedging instrument held for trading
Financial services; Accountancy
The degree to which changes in the fair value or cash flows of the hedged item that are attributable to a hedged risk are offset by changes in the fair value or cash flows of the hedging instrument ...
