The exposure to the danger of economic loss. Frequently used in the context of claiming tax deductions . For example, a person can claim a tax deduction in a limited partnership if the taxpayer can show it is at risk of never realizing a profit and of losing its initial investment . See: Value at risk .
AT RISK
Meaning of AT RISK in English
Campbell R. Harvey. Hypertextual finance English glossary. Английский словарь гипертекстовых финансов. 2012