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  2. Covered bond - Wikipedia

    en.wikipedia.org/wiki/Covered_bond

    Soft-bullet covered bonds: payments have to be made when due according to the original schedule. Failure to pay on the SMD does not trigger covered bond default. The extension period grants more time (typically at least 12 months) to repay the covered bonds, setting a new Final Maturity Date (FMD).

  3. Pfandbrief - Wikipedia

    en.wikipedia.org/wiki/Pfandbrief

    The Pfandbrief (plural: Pfandbriefe), a mostly triple-A rated German bank debenture, has become the blueprint of many covered bond models in Europe and beyond. The Pfandbrief is collateralized by long-term assets such as property mortgages or public sector loans as stipulated in the Pfandbrief Act.

  4. Chart of accounts - Wikipedia

    en.wikipedia.org/wiki/Chart_of_accounts

    Common examples of liability accounts include accounts payable, deferred revenue, bank loans, bonds payable and lease obligations. Equity accounts are used to recognize ownership equity. The terms equity [for profit enterprise] or net assets [not-for-profit enterprise] represent the residual interest in the assets of an entity that remains ...

  5. Macquarie Bank Limited - Covered Bond Programme - AOL

    www.aol.com/news/macquarie-bank-limited-covered...

    The covered bonds will also be secured by a pool of residential mortgage loans originated by MBL and eligible substitution assets, collectively referred to as the cover pool.Issuer: Macquarie Bank ...

  6. Available for sale - Wikipedia

    en.wikipedia.org/wiki/Available_for_sale

    Available for sale (AFS) is an accounting term used to classify financial assets. AFS is one of the three general classifications, along with held for trading and held to maturity, under U.S. Generally Accepted Accounting Principles (US GAAP), specifically FAS 115. The IFRS also includes a fourth classification: loans and receivables.

  7. Generally Accepted Accounting Principles (United States)

    en.wikipedia.org/wiki/Generally_Accepted...

    Generally Accepted Accounting Principles (GAAP) [a] is the accounting standard adopted by the U.S. Securities and Exchange Commission (SEC), [1] and is the default accounting standard used by companies based in the United States.

  8. Residential mortgage-backed security - Wikipedia

    en.wikipedia.org/wiki/Residential_mortgage...

    Residential mortgage-backed security (RMBS) are a type of mortgage-backed security backed by residential real estate mortgages. [1]Bonds securitizing mortgages are usually treated as a separate class, making reference to the general package of financial agreements that typically represents cash yields that are paid to investors and that are supported by cash payments received from homeowners ...

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