ADJUNCT ACCOUNT
A financial reporting account that increases a liability account's book value. An adjunct account is a valuation account wherein the credit balances are annexed to an another account. For example, in the bonds issued by a company, the unamortized premium on the bond payable account (oftentimes called bond premium) is considered an adjunct account due to the credit balance added to the bonds payable account.
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Assumption Clause
A mortgage contract provision that permits the seller of a home to transfer the responsibility to the buyer of the home for its existing mortgage. ...
Odd Date
Odd date is a type of due date for foreign-exchange contracts. Odd dates are neither fixed nor spot dates. They are normally unrelated and random d ...
Mismatch
Generally speaking, it is an incorrect or unsuitably match. In banking, it pertains to a situation in managing assets and liabilities. It happens w ...
Organic Reserve Replacement
It is the measure of reserves of a company by their own exploration and production, not by their purchase of reserves. When an oil company has a hi ...
Community Reinvestment Act - CRA
Act encouraging depository institutions to help meet credit needs of the community, specifically low and moderate income neighborhoods. Enacted in ...
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An Introduction to Ethical Investing
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A Guide to Your Personal Income Tax: Papers
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How Much Does a Home Remodeling Cost?
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A Guide to Your Personal Income Tax: Common Filing Mistakes
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