Counterpart Items

Business / Finance / Counterpart Items: Stocks whose price tends to rise when the economy is in recession or the market is bearish, and vice versa.


Business / Finance / Counterparties: In the balance of payments, counterpart items are analogous to unrequited transfers in the current account. They arise through the double-entry system in balance of payments accounting and refer to ad MORE

Extraordinary Items

Business / Accounting / Extraordinary Items: Nonoperating gains and losses that are unusual in nature, infrequent in occurrence, and material in amount. MORE

Noncash Items

Business / Accounting / Noncash Items: Items included in the determination of net income on an accrual basis that do not affect cash: examples are depreciation and amortization. MORE

Prepaid Items

Business / Real Estate / Prepaid Items: On a closing statement, items that have been paid in advance by the seller, such as insurance premiums and some real estate taxes, for which he or she must be reimbursed by the buyer. MORE

Counterparty Risk

Business / Finance / Counterparty Risk: Party on the other side of a trade or transaction. MORE


Business / Finance / Counterparty: The parties to an interest rate swap. MORE