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Maternal effect mutations can be identified when
Variable Interest
Interest that can change over the lifetime of a loan, credit line, or other form of financing, usually linked to a fluctuating benchmark rate.
Loss Contingencies
Potential losses that may occur in the future and are recorded in financial statements if they are probable and can be reasonably estimated.
Accrue
The process of recording expenses and revenues that have been incurred or earned, respectively, but not yet received or paid, in order to reflect the true financial position of an entity.
Estimated Loss
An anticipated loss that a company might suffer due to various risks and uncertainties, and which is accounted for in advance.
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