Financial Dictionary

It is a monetary policy through which central banks can buy financial assets and government or corporate bonds, thus seeking to contain interest rates and increase the money supply in the market, in order to boost consumption and employment. Therefore, when conventional measures do not have [...]

Alternative performance measures (MAR or APM) are "a set of ratios and numerical measures of past, present or future performance related to financial position, result or cash flows", the publication of which has been required by the European Securities and Markets Authority (ESMA) since 2015 for listed companies. The purpose of

Confirming or reverse factoring is presented as the opposite tool to factoring, since confirming manages the payment invoices instead of managing the collection invoices. The confirming or reverse factoring, is the alternative that companies have to manage the payments that they owe to their suppliers and that these have to be paid in cash.

  Factoring is an alternative for companies to outsource the collection of invoices from their customers and obtain liquidity from them. Three parties are involved in this type of contract: the "assignor" company requesting the factoring requirement, the factoring entity or "factor" and the "assignees".

The Banking Pool is a report in which companies give a detailed account of all the bank financing products they have contracted, whether they are debts with banks, savings banks or credit cooperatives; in other words, any entity supervised by the Bank of Spain or the European Central Bank. This is a