Examlex
A finance lease is accounted for "as if" it transfers a material interest in the leased asset from the lessor to the lessee.
Total Excess Return
The overall return of an investment above the risk-free rate over a specified time period.
Bogey Portfolio
A benchmark used to evaluate a fund's performance by comparing it with a standard point of reference.
Asset Classes
Categories of assets with similar characteristics, such as equities, fixed income, real estate, and commodities, used in investment diversification.
Asset Allocation
The strategy of distributing investments among various types of assets (e.g., stocks, bonds, real estate) to optimize risk and reward based on an individual's or entity's goals and risk tolerance.
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