Examlex
A hemiacetal is a compound that contains a hydroxyl group (-OH)and an alkoxy group (-OR)on adjacent carbon atoms.
Amortised Cost
A financial valuation technique that gradually writes off the initial cost of an asset over a period, or the method of allocating the cost of an intangible asset over its useful life.
Effective Interest Rate
The rate that discounts the estimated future cash payments or receipts through the expected life of the financial liability or asset or, when appropriate, a shorter period to the net carrying amount of the financial asset.
Reclassification Date
The specific date on which financial assets are reclassified between different categories, affecting how they are measured and recognized.
Fair Value
The amount one would earn from disposing of an asset or spend in delegating a liability in a seamless trade among market actors on the appointed valuation day.
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