Contingent liabilities ((See Chapter 4 and 7 of the Vernimmen))If off-balance sheet commitments have a negative impact that causes a provision to be set aside if likely to be realised, they give rise to contingent liabilities. These liabilities are recorded in the notes to the accounts.
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Definitions of terms begining with the same letter as "Contingent liabilities" :
CAGR or Compound Annual Growth Rate CAPM CBO CD CDO CDPC CDS CDX Index or CDX CFA or Chartered Financial Analyst CFO or Collateralised Fund Obligation CFROI CFTC CLO CMBS CME CP CPI CSR CVA CVR Calendar day Calendar year and Accounting year Call option Call protection Call provision Callable Callable Callable bond Callable capital, Paid-in capital Callable instrument Callable loan Cancellation of debt Cancellation of debt + Cancellation of loan + Debt cancellation + Loan cancellation Cancellation of loan Cap Capacity utilisation rate Capex Capital Asset Pricing Model, CAPM Capital adequacy ratio Capital allowance Capital base Capital decrease Capital employed Capital expenditures Capital flight Capital gain/loss Capital increase Capital intensity Capital invested Capital lease Capital market economy Capital market line Capital markets Capital rationing Capital ratios Capital reduction Capital structure Capital turn Capital-employed analysis Capital-intensive Capitalisation Capitalisation factor Capitalisation issue Captive insurance company Carried interest Carry trade Carrybacks Carryforwards Carveout Cash & carry trade or basis trading Cash (and cash equivalents) Cash Against Documents or CAD Cash Value Added Cash budget Cash certificate Cash cow Cash flow Cash flow budget Cash flow fade model Cash flow from operating activities Cash flow from operations Cash flow matching approach Cash flow plan Cash flow return on investment, CFROI Cash flow statement Cash flow value Cash management Cash mutual fund Cash pooling Cash ratio Cat bond Catastrophe bond Certificate of deposit, CD Chapter 11 Characteristic line Charges Chart analysis Chartist Chattel Chattel Chattel Mortgage Chattel mortgage Chicago Mercantile Exchange Chief Executive Officer Chief Financial Officer Chief Information Officer Chief Operating Officer Chinese wall Chirographic creditor Churn rate Circling Class action Claw-back clause Claw-back commitment Claw-back provision Clear title Clearing house Clearstream Clientele effect Closely held Closing Closing rate method Club deal Co-financing Co-lead managers Co-leads Co-managers Collateral Collateralised bond obligation Collateralised debt obligation, CDO Collateralised loan obligation Collection period Combined leverage Combined ratio Comfort letter Comingling Comingling risk Commercial Mortgage-Backed Securities Commercial bills Commercial currency risk Commercial interest rate risk Commercial loan Commercial paper Commercial synergy Commitment fee Committed facility Commodity Futures Trading Commission Common equity Common stock Company-friendly bankruptcy process Comparables model Comparative analysis Competitive bidding Completed contract method Compliance Compound interest Comprehensive insurance Concentration bank Concert Condition precedent Condition sale Condition subsequent Confidentiality Agreement Confidentiality agreement Confidentiality letter Confirmed credit line Conflict of interest Conforming Conforming loan Conglomerate Conglomerate discount Consensus forecast Consequential damage Consideration Consolidated accounts Consolidation Consolidation methods Constant amortisation Construction contracts Consumer Price Index Consumer loans Contango Contingent assets Contingent claims model Contingent liabilities Contingent tax liabilities Contingent taxation Contingent value rights, CVR Contribution margin Contribution of assets Contribution of shares Control premium Conventional convertible preferred stock Conversion option into shares of the target company Conversion premium Conversion price Conversion ratio Conversion value of the convertible bond Convertible bonds Convertible preferred stock Convexity Cooke ratio Cooling-off period Core capital Corporate Finance Corporate governance Corporate social responsibility Correlation Corridor bond Cost Cost of capital Cost of carry Cost of debt Cost of equity Cost of refunding Cost of shareholders’ equity Counterparty risk Countertrade Coupon payment Coupon rate Coupon reinvestment risk Cov-lite loan Covariance Covenant-lite loan Covenants Covered warrant Credit bureau Credit default swap Credit derivative Credit derivative product company Credit enhancement Credit exposure Credit facility Credit insurance Credit line Credit ratings Credit risk Credit scoring Credit spread Credit-based economy Creditor-friendly bankruptcy process Creditors (U.K.) Creditworthiness Cross default covenant Cross-collaterisation Crossover fund Cum dividend Cure period Currency at (forward) premium/at discount Currency risk Currency swap (with principal) Currency swap without principal Currency translation Current assets Current liabilities Current rate method Current ratio Current yield Custodian Custody Customer credit
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