The removal from the balance sheet of assets and liabilities that had previously been recognized in the financial statements of a company.
Recognition is the procedure used to incorporate an accounting item into the financial statements of an organization. This process is not only essential for capturing revenue and expenditure items but has also become increasingly crucial for the proper treatment of off-balance-sheet finance.
An in-depth overview of Sale and Repurchase Agreement (often referred to as repurchase agreement or repo) including definition, examples, FAQs, related terms, resources, and suggested readings.
Securitization is the process of turning assets into securities by packaging asset cash flows into tradable financial instruments. It involves an originator, a special purpose vehicle, and investors.
