Asset-Backed Commercial Paper (ABCP) is a short-term investment vehicle with a maturity typically between 90 and 270 days, backed by physical assets or other financial assets. These assets can include receivables, loans, or other cash-flow-generating assets.

Available-for-Sale (AFS) securities are financial assets that a company does not intend to hold until maturity nor trade in the short term.

Balance sheet reformulation is the process of reorganizing and adjusting a company's balance sheet to provide a clearer and more analytical presentation of its financial position.

Beta is a measure used in finance to understand how much a particular investment moves compared to the overall market. It helps investors assess the risk and volatility of an asset. A beta of 1 means the investment moves in line with the market. A beta higher than 1 means it tends to be more volatile, while a beta lower than 1 means it's less volatile. A negative beta means the investment moves in the opposite direction of the market. Beta is used to manage risk and make decisions about diversifying investments.

Blockage discount is a reduction in the value of a large number of shares or a significant ownership stake in a company when selling them all at once could disrupt the market. It accounts for the difficulty of finding buyers for such a big block of shares without causing a negative impact on the share price. The discount is applied to the value of the shares to reflect this potential market impact and provide a fair valuation. Blockage discounts are used when a large shareholder wants to sell a substantial number of shares, and they help establish a more realistic value for the shares considering the challenges of selling them in bulk.

Book basis refers to the value of an asset or liability as recorded in a company's financial statements.