Glossary

Updated 1 April 2019

This glossary offers definitions of technical terms commonly used in the BIS Quarterly Review.

The glossary is also available as a PDF file in ChineseFrench, German, Italian and Spanish. Last update in April 2019.

entity

Corporation, organisation or person that exists as a separately identifiable unit. "Separately identifiable" may be demonstrated by legal existence or the existence of a complete set of financial accounts, or by the ability to compile a meaningful and complete set of accounts if they were to be required.

Updated: 11 Dec 2016
entity

Corporation, organisation or person that exists as a separately identifiable unit. "Separately identifiable" may be demonstrated by legal existence or the existence of a complete set of financial accounts, or by the ability to compile a meaningful and complete set of accounts if they were to be required.

Updated: 11 Dec 2016