AT RISK is the exposure to the danger of economic loss; frequently used in the context of claiming tax deductions. For example, a person can claim a tax deduction in a limited partnership if the taxpayer can show it is at risk of never realizing a profit and of losing its initial investment.
LEVERED BETA is the beta reflecting a capital structure that includes debt.
NZIRFS is New Zealand International Financial Reporting Standards.
Enter a term, then click the entry you would like to view.