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  2. Letter of credit - Wikipedia

    en.wikipedia.org/wiki/Letter_of_credit

    Standby letter of credit (SBLC): Operates like a commercial letter of credit, except that typically it is retained as a standby instead of being the intended payment mechanism. In other words, this is an LC which is intended to provide a source of payment in the event of non-performance of contract.

  3. Proof of funds - Wikipedia

    en.wikipedia.org/wiki/Proof_of_Funds

    Thus, a POF letter or statement provides the selling or lending party with confidence that the funds are obtainable and legitimate. [1] Proof of funds are also often required where there is a potential liability in the future for example it may be requested by governments on visa applications to ensure a traveler has the means to support ...

  4. Mortgage assumption - Wikipedia

    en.wikipedia.org/wiki/Mortgage_assumption

    For example, making payments on the mortgage can evince an intent to assume it, as can paying less than the value of the property (if the difference is the amount outstanding on the mortgage). Absent an assumption of the mortgage by the purchaser, the purchaser buys the property subject to the mortgage, which means the property is still ...

  5. Debits and credits - Wikipedia

    en.wikipedia.org/wiki/Debits_and_credits

    Likewise, in the liability account below, the X in the credit column denotes the increasing effect on the liability account balance (total credits less total debits), because a credit to a liability account is an increase. All "mini-ledgers" in this section show standard increasing attributes for the five elements of accounting.

  6. Types of Risk-Affecting Assets and Liabilities - AOL

    www.aol.com/finance/types-risk-affecting-assets...

    Business firms use a financial analysis technique called asset vs. liability management (ALM) to mitigate risk due to a mismatch in their assets and liabilities. ... For example, look at a ...

  7. Uniform Customs and Practice for Documentary Credits

    en.wikipedia.org/wiki/Uniform_Customs_and...

    The Uniform Customs and Practice for Documentary Credits (UCP) is a set of rules on the issuance and use of letters of credit. The UCP is utilized by bankers and commercial parties in more than 175 countries in trade finance. Some 11-15% of international trade utilizes letters of credit, totaling over a trillion dollars (US) each year.

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