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This result always overstates the market value of the liability because the rate of return on the low-risk assets is always less than the market rate for the high-risk cash flows from the liability.
The ratio tells investors the number of times cash outflows for interest are covered by cash flows from operations.
104, Statement of Cash Flows - Net Reporting of Certain Cash Receipts and Cash Payments and Classification of Cash Flows from Hedging Transactions, permits banks, savings institutions and credit unions to report in a cash flow statement net cash receipts and payments for deposits placed and withdrawn, time deposits accepted and repaid, and loans made and collected.