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More Likely Than Not

In accounting, this expression "more likely than not" sets a threshold (more than 50% likelihood) for a certain item (e.g.,...

Sukuk Subordination

Subordinated sukuk constitute a category of sukuk (sukuk structure) in which sukuk certificates give sukuk holders a residual claim over...

At Cost

A measurement base whereby an item (an asset) is initially recognized and measured at a value equal to its original...

Difference Between Portfolio Tilting and Portfolio Rebalance

Portfolio tilting, or simply tilting, refers to the practice of making changes in the industries of a portfolio's components or...

Proxy Fight

In relation to corporate takeovers, it is a tactic that a group of shareholders of a corporate entity (a public...

Anti-Takeover Defenses

Takeover is the purchase of a business/ company (the target/ acquiree/ acquired) by another (the acquirer). A privately held company...

Non-Business Sukuk

A classification of sukuk, from the perspective of sukuk-holders, where the underlying in the sukuk instrument is a non-business- that...

Portfolio Tilting

The practice of making changes in the industries of a portfolio's components or style weighting of such components in order...

Business Sukuk

A classification of sukuk, from the perspective of sukuk-holders, where the underlying in the sukuk instrument is a business whose...

Antitakeover Defenses

Takeover is the purchase of a business/ company (the target/ acquiree/ acquired) by another (the acquirer). A privately held company...