Examlex
The assets of a typical commercial bank include
Counter-offer
A response to an original offer, modifying its terms in hopes of reaching an agreement that's more favorable to the responder.
Shares
Financial instruments that represent ownership in a company or financial asset, often entitling the shareholder to a portion of the profits.
Control
The power to govern the financial and operating policies of an entity so as to obtain benefits from its activities, often through ownership of a majority of voting rights.
IFRS 3
An international financial reporting standard that provides guidance on accounting for business combinations, requiring acquired assets and liabilities to be recorded at fair value.
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