An exchange traded fund (ETF) that employs the traditional structure of a fund while investing in digital currencies as an...

An exchange-traded fund (ETF) that does invest in assets in indirect way, through certain contracts or structures. For example, instead...

The risk that arises due to an error in financial risk measurement and valuation models. Errors give rise to cases...

A security that an entity purchases and holds until maturity (as opposed to available for sale securities or trading securities)....

A security (hybrid security) that has, in addition to debt features, other additional features, particularly its convertibility to equity and...

A classification of debt (whether in the form of loans, securities or similar items) that ranks below other classes of...

A classification of debt (whether in the form of loans, securities or similar items) that ranks below other classes of...

A type of capital that consists of hybrid elements (combining both debt and equity), with significant debt features. The debt...

With respect to tainting of financial assets held to maturity (on classification as such), it is a prohibition on classification...

It stands for statement of financial position; previously known as balance sheet, it is a detailed projection of the assets,...