Examlex
Explain normalization and its different forms.
Fair Value Hedge
A financial hedge that is used to mitigate the risks associated with the changes in the fair value of assets or liabilities or an identified portion of such assets or liabilities.
Discount Recognized
Discount Recognized refers to the process of acknowledging a reduction from the nominal value of a financial instrument when it is realized or accounted for.
Foreign Exchange Gain
A profit arising from an increase in the value of one currency relative to another in the foreign exchange markets.
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