A right to obtain the proprietary without having to file claim, particularly in case of any insolvency or bankruptcy; In bankruptcy law, abandonment is an instrument to return the security to the secured creditor, under the approval of trustee.

The highest right which can be obtained through right registration, for instance, through land registration. The right is absolute in nature which is irrevocable by any whatsoever party; In Indonesia, the land right has social function.

A type of merger called "absorption" when a small firm (the acquired firm) is folded into the acquiring company, so that the true identity of the small firm does not appear anymore.

A summary statement of transaction activities that occurs during a certain period of accounting time, usually monthly, quarterly, or certain time intervals; For example, a summary statement about all paid cheques, savings, deposits, and account balance in a stated period of time.

Matters relating to the implementation of bookkeeping, both theory and practices, norms, principles, and so on (accountancy) along the agreement that has been agreed upon, either by the party or parties to bear the losses or caused losses; deal is usually done in front of judges so it will not be a problem at a later date (accord).

Those who have membership and meet certain requirements as a member in the field of accounting (accountant).

An additional periodically for a principal amount , for example, return on capital or reserves, interest on savings or debt principal (accumulation) account statement (account).

Takeover of most (over and 50%) or whole ownership of a bank (acquisition).

Legal provisions that govern court proceedings concerning settlement of dispute.

A mortgage with periodically adjustable interest rate, generally once in every six months.

Assets which the collectability or its collectability classified as substandard, doubtful, and loss; are defined in terms of earning assets are loans, investments on other banks, securities owned, and the inclusion (adversely classified assets).

1. family relationship by marriage and descent to the second degree, both horizontally and vertically;
2. the relationship between the Party and its employees, directors, or commissioners;
3. relationship between the two (2) companies with one or more members of the board of directors or board of commissioners;

4. the relationship between the company and the Party, either directly or indirectly, controls or is controlled by the company;

5. relationship between the two (2) companies that are controlled, either directly or indirectly, by the same parties, or

6. the relationship between the company and major shareholders.

A property which is placed in bankrupt asset after a bankrupt decision is charged.

agency that guarantees payment of the goods sold and receive an additional commission (del credere agent).

Classification of account receivable based on the selling dates, usually used by a credit guarantor.

Excess obtained and exchange of gold or silver coins with banknotes in nominal value of the currency and the same term is commonly used in European banking; see also premium, 2) the excess of the actual value and the nominal value of securities or exchange tender abroad, or the value of the currency depreciation due to wear metal (agio).

An approval of a creditor to extend the credit/loan due date. Creditors are usually willing to extend when they are certain the debtor’s financial condition will improve in the future; extension agreement.

1.  A legal agreement signed by other interested party to also guarantee the property owned jointly with a debtor. Lenders/creditors may ask the co-makers to sign a promissory note or a subordination agreement in case the debtor defaults. 2. An instrument acknowledging that a creditor's claim is secondary to claims of other creditors. Thus, under a subordination agreement, the credit/loan has a secondary claim to the company assets after a bank credit/loan; the agreement assures that the bank will be paid off first.

An agreement between managing underwriter that acts as an agent of the guarantor and securities issuer; the agreement stipulates the responsibilities of all parties towards the sale proposal and the initial price of the securities offered to public as well as the establishment whether or not the underwriter will purchase all of the securities which are not sold; the securities’ recipients pay registration fee, commission, and a prospectus describing the terms offered to public.

Mutual beneficiary agreement between a debtor and a creditor to settle non-performing loan by credit/loan restructuring.

Line of thought for solving the problem consists of a number of mathematical steps, for example, a computer calculation program to calculate the interest rate of credit, financial models such as alma, transfer pricing and data security (algorithm).

The number of securities granted to each participant in a group of investment firms (abroad, it is conducted by an investment bank) which was formed to underwrite and distribute new issue; the participants are called subscribers or allotees; the customers’ financial liabilities are described in an allotment notice made by the group investment manager.

The material change of official documents approved by all parties involved in the agreement signed together; amendment is part and parcel of the principal agreement (amendment).

Accounting procedure that gradually reduces the cost and value of an asset with a finite useful life or intangible assets periodically to another through the imposition of income; amortization of debt can also mean reductions in principal and interest payments on a regular basis with a certain amount so that the loan is repaid at maturity (amortization; amorticement).

A table that shows the amount of principal and interest in each installment; the table will show the declining in the principal balance after each installment payment.

A yearly report which contains description of the operational condition of a company or bank. It usually consists of balance sheet and profit/loss statement, including notes of the company’s operational; it is usually attached by audit report.

The structure of capital in a company which consists of the type of participation and the source of capital; the structure of capital is a participation of the capital holders applied into the company’s shares.

Gain profits by purchasing securities, currencies, or commodities at a low price in a market and simultaneously selling in another market at a higher price; these activities reduce the difference between the market (arbitrage).

Dispute settlement out of court by a third party as a mediator (arbitrator / arbitrators) appointed by the parties in difference; every decision taken by the arbitrator is binding and must be obeyed by all parties dispute (arbitration).

Anything that has monetary value, owned by an individual or an organization, usually as much as cost or market value; asset is usually goods in a specific form like real estate or other tangible assets or fixed collection against other party.

1. Selling goods in front of public to the highest bidder (bid up); 2. Selling of shares in the stock exchange; The seller can offer desired price, but if there is no buyer, the seller can lower the price until there is an agreement (bid down); 3.    muzayadah, offering goods to sell in a way that can increase the price to get the best/highest price, while the contract (akad) is done on whichever price agreed.

Data collection and evaluation systematically and objectively by a competent person regarding the activities of a company (audit).

An audit report which states that an evaluation has been performed according to the accounting evaluation norms, accompanied by opinion about the reasonableness of the audited financial statement; the opinion stated is either unqualified clean, qualified, decline by giving opinion (adverse), or decline without giving any opinion (disclaimer).

People who inspect the operations of the bank; bank officials appointed to the board of directors and is responsible for assessing the bank's entire operations, including supervision  verify the entire bank's books systematically, and submit a report to the directors or commissioners of the bank (the auditor).