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  2. Settlement (finance) - Wikipedia

    en.wikipedia.org/wiki/Settlement_(finance)

    Settlement involves the delivery of securities from one party to another. Delivery usually takes place against payment known as delivery versus payment, but some deliveries are made without a corresponding payment (sometimes referred to as a free delivery, free of payment or FOP [4] delivery, or in the United States, delivery versus free [5]).

  3. Delivery versus payment - Wikipedia

    en.wikipedia.org/wiki/Delivery_versus_payment

    Delivery versus payment or DvP is a common form of settlement for securities.The process involves the simultaneous delivery of all documents necessary to give effect to a transfer of securities in exchange for the receipt of the stipulated payment amount.

  4. Leads and lags - Wikipedia

    en.wikipedia.org/wiki/Leads_and_lags

    [1] [2] A change in exchange rates can be a cause of loss (or gain) in international trade, thus the settlement of debts is expedited or delayed in an attempt to minimize the loss or to maximize the gain. In the leads and lags, the premature payment for goods purchased is called a "lead," while the delayed payment is called a "lag." [2]

  5. Accounts receivable - Wikipedia

    en.wikipedia.org/wiki/Accounts_receivable

    Accounts receivable represents money owed by entities to the firm on the sale of products or services on credit. In most business entities, accounts receivable is typically executed by generating an invoice and either mailing or electronically delivering it to the customer, who, in turn, must pay it within an established timeframe, called credit terms [citation needed] or payment terms.

  6. Trade finance - Wikipedia

    en.wikipedia.org/wiki/Trade_finance

    Banks and financial institutions offer the following products and services in their trade finance branches. Letter of credit: It is an undertaking/promise given by a Bank/Financial Institution on behalf of the Buyer/Importer to the Seller/Exporter, that, if the Seller/Exporter presents the complying documents to the Buyer's designated Bank/Financial Institution as specified by the Buyer ...

  7. Category:Accounting terminology - Wikipedia

    en.wikipedia.org/wiki/Category:Accounting...

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  9. List of business and finance abbreviations - Wikipedia

    en.wikipedia.org/wiki/List_of_business_and...

    In this equation, Ke (COE) equals the anticipated return from the difference (Beta) of investment yields from a return based on market expectations (Rm) [9] and a Risk Free Rate (Rf), such as Treasury Bills or Bonds. KIBOR – Karachi Interbank Offered Rate; KPI – Key Performance Indicator, a type of performance measurement. An organization ...