Examlex
What is the capability-building process?
Cash Flow Hedge
A financial strategy to manage the risk of cash flow fluctuations due to changes in the value of underlying assets or liabilities.
Option Expense
The cost associated with granting options, such as stock options to employees, which is recognized as an expense over the vesting period.
Fair Value Hedge
A hedge that protects against changes in the fair value of an asset or liability or an unrecognized firm commitment.
Net Income
Net income is the total profit of a company after all expenses, taxes, and costs have been subtracted from total revenue.
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