Examlex
A lessor reports rental revenue if it classifies the leased asset as inventory and reports a gain on leased asset if it classifies the leased asset as property, plant, and equipment.
Reserve Requirements
The minimum amount of funds that a bank is required to hold in reserve, determined by central banking authorities, to ensure that the institution remains liquid.
Monetary Control
Monetary Control involves the regulation of the money supply and interest rates by central banks to manage economic stability and growth.
Open Market Operations
The buying and selling of government securities by a central bank in order to control the money supply and influence interest rates.
Excess Reserves
The capital reserves held by a bank or financial institution in excess of what is required by regulators, central bank, or other governing body.
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