Operating and Financial Review and RFR: Difference between pages

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imported>Doug Williamson
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(OFR).
Risk-Free Rate.


''Financial reporting''.
The abbreviation 'RFR' usually refers to risk-free benchmark interest rates, such as SONIA.
The OFR described the performance and development of the company and was intended to aid third parties to assess its strategy.


It was a mandatory legal requirement in a UK Annual Report (up to 2006).
Also known as ''near'' risk-free rates, recognising that such rates are never entirely risk-free.


This requirement has now been withdrawn and replaced by the Strategic Report.


Theoretically risk free rates of ''investment'' return, for example in the Capital asset pricing model, are more often designated by 'Rf' or 'rf'.


== See also ==
* [[Annual report]]
*[[Strategic Report]]


[[Category:Accounting_and_Reporting]]
==See also==
*[[Capital asset pricing model]]
*[[O/N]]
*[[RFR WG]]
*[[Risk-free rate of return]]
*[[Risk-free rates]]
*[[SONIA]]
 
[[Category:Corporate_financial_management]]
[[Category:Financial_products_and_markets]]

Revision as of 12:29, 24 March 2019

Risk-Free Rate.

The abbreviation 'RFR' usually refers to risk-free benchmark interest rates, such as SONIA.

Also known as near risk-free rates, recognising that such rates are never entirely risk-free.


Theoretically risk free rates of investment return, for example in the Capital asset pricing model, are more often designated by 'Rf' or 'rf'.


See also