Examlex
Under Basel III,Globally Systematically Important Banks (G-SIBs) were identified by the Bank for International Settlements (BISs) by all of the following indicators except
Fair Value Through Profit or Loss
An accounting method where changes in fair value of investments are recorded in the profit or loss for the period.
Common Shares
Equity ownership units in a corporation, entitling holders to votes at shareholder meetings and to a share in the company's profits.
Journal Entries
Entries made into an accounting ledger to document financial transactions, ensuring the debits equal the credits.
Voting Shares
Equity securities that grant the holder the right to vote on company matters, such as board elections and major corporate decisions.
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