Examlex
Disciplines that contribute to the technical approach to information systems include:
Recognised Borrowings
Loans and other forms of financial debt that are acknowledged on a company's balance sheet as liabilities.
Forward Exchange Contract
An agreement between two parties to exchange a specified quantity of one currency for another at a specified exchange rate on a specified future date.
Exchange Gain
Exchange gain arises when a company holds foreign currency or transactions, and the exchange rate moves in its favor, increasing the value of the foreign currency held.
Loss
A decrease in net assets or wealth, often realized when expenses exceed revenues or when assets lose value and is reflected in the financial statements.
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