Examlex
What is the two-factor theory of emotion?
Premium
An amount paid for an insurance policy or an amount paid above the face value of a bond.
Cash Flow Hedge
A hedge of the exposure to the variability in cash flows that is attributable to a particular risk that is associated with all, or some component of, a recognized asset or liability or a highly probable forecast transaction and could affect profit or loss.
Forward Contract
A customized contract between two parties to buy or sell an asset at a specified price on a future date.
Recognised Borrowings
Loans and other forms of financial debt that are acknowledged on a company's balance sheet as liabilities.
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