Unrealised Loss
An unrealised loss occurs when the value of an asset drops below its purchase price, but it hasn’t been sold. Like unrealised gains, these losses are not final until the asset is disposed of. They may still impact financial reporting, depending on the accounting standards used.
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Utilization Rate
Utilization rate measures how effectively a company uses its available resources, such as labour hours or machinery capacity. It is…
Usury
Usury refers to the practice of charging excessively high interest rates on loans beyond legally permitted limits. While primarily a…
Upstream Transaction
An upstream transaction occurs when a subsidiary sells goods or services to its parent company. In consolidated financial statements, unrealised…
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