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Antitakeover Defenses

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

HFT Securities

Financial securities that are held by an entity for the purpose of selling or repurchasing them in the short term...

Concept of Originator in Islamic Finance

An originator (of sukuk or similar instruments) is an Islamic financial institution (IFI) or other institution that issues sukuk under...

Held for Trading Securities

Financial securities that are held by an entity for the purpose of selling or repurchasing them in the short term...

AT-1 Non-Convertible Sukuk

A non-convertible sukuk issue that qualifies to be part of additional tier-1 capital (AT-1). It constitutes addition to an existing...

Credit Quality

Broadly speaking, the credit quality of a bank is its financial solvency as manifested in its ability to continue its...

Additional Tier-1 Non-Convertible Sukuk

A non-convertible sukuk issue that qualifies to be part of additional tier-1 capital (AT-1). It constitutes addition to an existing...

Credit Quality

The degree by which a natural or legal person is able to pay off its loans and meet its financial...

Capital Structure

A combination of different sources of funding for an entity, whereby it will finance its assets and operations (and growth)....

New Classification of Income and Expenses

For a company’s main business activities, income and expenses arising during a specific period of time are classified into three...