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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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proportionate consolidation
Financial services; Accountancy
A method of accounting and reporting whereby a venturer’s share of each of the assets, liabilities, income and expenses of a jointly controlled entity is combined line by line ...
regular way purchase or sale
Financial services; Accountancy
A purchase or sale of a financial asset under a contract whose terms require delivery of the asset within the time frame established generally by regulation or convention in the ...
reinsurance assets
Financial services; Accountancy
A cedant’s net contractual rights under a reinsurance contract.
reinsurance contract
Financial services; Accountancy
An insurance contract issued by one insurer (the reinsurer) to compensate another insurer (the cedant) for losses on one or more contracts issued by the cedant.
recoverable amount
Financial services; Accountancy
The higher of an asset’s net selling price and its value in use.
reinsurer
Financial services; Accountancy
The party that has an obligation under a reinsurance contract to compensate a cedant if an insured event occurs.
related party transaction
Financial services; Accountancy
A transfer of resources, services or obligations between related parties, regardless of whether a price is charged.
