Glossary

Acceleration The action taken by an agent, on the instructions of the participants, to call for early repayment of a syndicated loan following an event of default by the borrower.

Accounting period Period of time from one balance sheet to the next. Period of the income statement, usually 1 year.

Accounts receivable financing Procedure whereby a specialized financial institution or bank makes loans against the pledge of accounts receivable.

Accrued interest The interest earned since the latest interest payment due but not yet paid.

Accrued interest payable Interest owing on loans or other financial assets and thereby passed through the income statement but which has not yet been remitted by the bank.

Accrued interest receivable Interest accrued ...

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