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  2. Real estate mortgage investment conduit - Wikipedia

    en.wikipedia.org/wiki/Real_estate_mortgage...

    "For example, if a REMIC is a segregated pool of assets within a legal entity, the residual interest could consist of (1) the rights of ownership of the REMIC's assets, subject to the claims of regular interest holders, or (2) if the regular interests take the form of debt secured under an indenture, a contractual right to receive distributions ...

  3. International Financial Reporting Standards - Wikipedia

    en.wikipedia.org/wiki/International_Financial...

    Equity: The residual interest in the assets of the entity after deducting all its liabilities. Income: increases in economic benefit during an accounting period in the form of inflows or enhancements of assets, or decrease of liabilities that result in increases in equity. However, it does not include the contributions made by the equity ...

  4. Residual income valuation - Wikipedia

    en.wikipedia.org/wiki/Residual_income_valuation

    Residual income valuation (RIV; also, residual income model and residual income method, RIM) is an approach to equity valuation that formally accounts for the cost of equity capital. Here, "residual" means in excess of any opportunity costs measured relative to the book value of shareholders' equity ; residual income (RI) is then the income ...

  5. What Is the Return on Assets Ratio Formula? - AOL

    www.aol.com/finance/return-assets-ratio-formula...

    Investors use the return on assets ratio formula to evaluate a company. The greater a return, the higher valuation investors are likely to provide. Skip to main content. 24/7 Help. For premium ...

  6. Discounted cash flow - Wikipedia

    en.wikipedia.org/wiki/Discounted_cash_flow

    This rate, which acts like an interest rate on future Cash inflows, is used to convert them into current dollar equivalents. Terminal Value: The value of a business at the end of the projection period (typical for a DCF analysis is either a 5-year projection period or, occasionally, a 10-year projection period). [1]

  7. Understanding Current Assets: Definition, Types and ... - AOL

    www.aol.com/understanding-current-assets...

    The current asset formula includes the total sum of all current assets. Businesses can use this formula to assess their ability to cover current liabilities and remain financially solvent if ...

  8. Collateralized debt obligation - Wikipedia

    en.wikipedia.org/wiki/Collateralized_debt_obligation

    The asset manager's role begins in the months before a CDO is issued, a bank usually provides financing to the manager to purchase some of the collateral assets for the forthcoming CDO. This process is called warehousing. Even by the issuance date, the asset manager often will not have completed the construction of the CDO's portfolio.

  9. Residual value - Wikipedia

    en.wikipedia.org/wiki/Residual_value

    In accounting, the residual value could be defined as an estimated amount that an entity can obtain when disposing of an asset after its useful life has ended. When doing this, the estimated costs of disposing of the asset should be deducted. [5] The formula to calculate the residual value can be seen with the next example as follows: