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Audit Risk

Audit Risk Audit risk is the risk that the auditor’s opinion may not be accurate, meaning that the auditor may not be able to express an opinion on the financial statements fairly and accurately. This risk is inherent in the audit process and is influenced by a number of factors, including the size and complexity […]

2 mins read

Fund Flow

Fund Flow Fund flow is a measure of the net movement of money into or out of a fund over a particular period of time. It is calculated by subtracting the fund’s cash inflows from its cash outflows during the period. Components of Fund Flow: Cash inflows: Amounts of money received by the fund from […]

2 mins read

Asset-Backed Commercial Paper (Abcp)

Asset-Backed Commercial Paper (ABCP) Asset-backed commercial paper (ABCP) is a type of asset-backed security that is backed by a specific pool of assets, such as accounts receivable, inventory, or other debt obligations. How ABCP Works: Borrower submits a request: A company, known as the borrower, submits a request for ABCP funding to a bank or […]

2 mins read

Prop Shop

Prop Shop Definition A prop shop is a business that specializes in providing props for theatrical performances, film and television productions, and other events. They typically offer a wide range of props, including costumes, weapons, furniture, vehicles, and other items. Here are some key characteristics of prop shops: Inventory: Prop shops maintain a large inventory […]

1 min read

Rolling Settlement

Rolling Settlement A rolling settlement is a type of settlement pattern in which the population is dispersed over time and space in a way that the settlements are constantly moving and expanding. This is often seen in nomadic cultures or in societies that have a highly mobile lifestyle. Characteristics of Rolling Settlements: Mobility: The settlements […]

2 mins read

Class B Shares

b Shares b shares are a type of preference stock that are convertible into common stock at a specified ratio. They typically have a higher par value than common stock and pay dividends at a rate that is higher than the company’s common stock dividend. Key Features of b Shares: Convertible: b shares can be […]

1 min read

Commodity Etf

Commodity Exchange-Traded Funds (ETFs) A commodity exchange-traded fund (ETF) is a type of ETF that tracks an index or group of commodities, such as gold, oil, or wheat. Commodity ETFs provide a way for investors to gain exposure to the performance of commodities without having to purchase and store physical commodities. Types of Commodity ETFs: […]

1 min read

Capital Risk

Capital Risk Capital risk is the risk associated with investing a company’s assets in long-term, high-risk projects that may not generate a return on investment (ROI). It is also known as systematic risk or undiversified risk. Causes of Capital Risk: High-risk projects: Investments in projects with a high probability of failure or low return on […]

2 mins read

S&P/Tsx Composite Index

The SPX Composite Index is a broad market index that represents the performance of the S&P 500 Index (SPX) and the Nasdaq Composite Index (NASDAQ) combined. It is used to track the overall performance of the U.S. stock market and is often used as a proxy for the overall health of the U.S. economy. Key […]

2 mins read

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