Examlex
Which one of these is not a major aim (or goal) of bankers?
Financial Position Date
A specific date on which the financial state of an entity is assessed, encompassing its assets, liabilities, and equity positions.
Cash-flow Hedge
A form of hedge that protects against the variability in cash flows resulting from changes in currency rates, interest rates, or commodities prices.
Fair-value Hedge
A hedging strategy aimed at offsetting changes in the fair value of an asset or liability or an identified portion of such an asset or liability.
Other Comprehensive Income
Earnings that are not part of net income, arising from activities outside of the ordinary operations, and reported separately in equity.
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