Capital To Risk Asset Ratio (CRAR)

Capital To Risk Asset Ratio (CRAR) is one of the most widely used analytical measures of bank capital adequacy and a tool for controlling bank risk. Since risk assets are always less than total assets, the capital/risk asset ratio is naturally higher than the capital/total asset ratio for any given computational period.

Cash Flow Statement

A financial statement which reports the inflows and outflows of cash for a particular period for the operating, investing and financing activities undertaken by an agency or the Government as a whole.

Classification of Assets

The process of identifying a loan that is not being repaid on schedule and designating it as one of three types of troubled loans: substandard, doubtful or loss. An asset classified substandard has at least one well-defined weakness such as being under capitalized, or not protected by the paying capacity of the borrower or the worth of the pledged collateral.


Cluster is when several enterprises entered into a formal, continuing association in order to pursue some activities in common and derive maximum benefit from it. These shared activities may include: Research, Development, and Innovation; Marketing, promotion etc.

Cognitive science

Cognitive science is the study of thinking, knowing, and intellectual reaction; of the process of comprehending, judging, remembering, and reasoning; and of the acquisition, organization, and uses of Knowledge.


one of the four basic Knowledge management processes, is a technique for combining items of Explicit knowledge to form new explicit knowledge.

Competitive advantage

Competitive advantage is gained by exploiting the unique blend of activities, assets, market conditions, and relationships that differentiates an organization from its competitors

Competitive intelligence

Competitive Intelligence is defined as business intelligence focusing on the external competitive environment. Organizations use competitive intelligence to compare themselves to other organizations, which enables them to make informed decisions. Most firms today realize the importance of knowing what their competitors are doing, and the information gathered allows organizations to realize their strengths and weaknesses. With the right amount of information, organizations can avoid unpleasant surprises by anticipating competitors’ moves and decreasing response time.

Competitor intelligence

Competitor intelligence is a subdivision of Business intelligence that concerns the current and proposed business activities of competitors.

Competitor profiling

Competitor profiling is the systematic Analysis of competitors in order to learn from their strengths and exploit their weaknesses. The knowledge acquired is used to gain and maintain a Competitive advantage.

Confirmation bias

Confirmation bias is a phenomenon where decision makers have been shown to actively seek out and assign more weight to evidence that confirms their hypothesis, and ignore or underweight evidence that could disconfirm their hypothesis.


a group of corporations, financial institutions or other companies that join forces to achieve a mutually agreed upon objective, requiring cooperation and pooling of resources.

Contingency planning

The development of a management plan that uses alternative strategies to ensure project success if specified risk events occur.


In operational cost analysis, total revenue less total variable cost.

Contribution Margin (CM)

Contribution Margin (CM) is the difference between sales and the variable costs of the product or service, also called marginal income. It is the amount of money available to cover fixed costs and generate profits.

Corporate governance

Corporate governance is the set of processes, customs, policies, laws and institutions affecting the way a corporation is directed, administered or controlled.

Corporate Objectives

Corporate Objectives can be divided in different categories or priorities. Get ready for the “Introduction of the Euro” is an objective that is

Corporate Performance Management

Describes the methodology, metrics, processes and systems used to monitor and manage the business performance. This invokes most of the time the deployment of a BI Product. Enterprises that effectively implement Corporate Performance Management solutions will outperform their industry peers. CPM incorporates data from outside the system or organization into a single cohesive and ongoing system. It is essential to have a single system in order to apply the rules/updates consequent through the whole process.


Corporatization is a form of economic reform which takes services from the direct control of the government, and places them in the control of government-owned corporations. This is often seen as a step towards full-scale privatization.


In economics, business, and accounting, a cost is a price paid, or otherwise associated with, a commercial event or economic transaction.