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Mining
Of or pertaining to the process or business of extracting materials, such as ore or minerals, from the earth's crust.
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assets
Banking; Investment banking
Accounting term for everything a company owns that has monetary value, i.e. as shown in the balance sheet (liquid assets, receivables, property, plant and equipment, investments ...
private equity finance
Banking; Investment banking
Equity financing provided by the bank to newly established or fast-growing companies with a sound credit rating.
collateral
Banking; Investment banking
Security for a credit or other liability, usually in the form of something readily convertible into cash, e.g. goods, bonds, shares, etc.
presentation currency
Financial services; Accountancy
The currency in which the financial statements are presented.
primary financial instruments
Financial services; Accountancy
Financial instruments such as receivables, payables and equity securities, that are not derivative financial instruments.
present value
Financial services; Accountancy
A current estimate of the present discounted value of the future net cash flows in the normal course of business.
prior period errors
Financial services; Accountancy
Omissions from, and misstatements in, the entity’s financial statements for one or more prior periods arising from a failure to use, or misuse of, reliable information that: (a) ...
