A capital security that does not have maturity date and the distribution payments (coupon, dividends) can be deferred at the...

Judgement In accounting, judgements (management judgement) represent conclusions are made by an entity’s management in applying accounting policies. A judgement...

A transaction that takes place when two entities belonging to the same legal parent engage in certain activities with each...

A transaction that takes place within the same legal structure of the company. In other words, it refers to any...

A preferred share that has no redemption date. In other words, this fixed-rate equity instrument allows the holder no participation...

A preferred share that is subject to callability/ redemption. This hybrid preferred share may provide for the right of the...

A type of preferred share that does not, by its terms or by the terms of any agreement or instrument...

A transaction that takes place within the same legal structure of the company. In other words, it refers to any...

A type of preferred stock that does not, by its terms or by the terms of any agreement or instrument...

An Arabic term (تواطؤ) that translates as collusion or pre-arrangement. In Islamic finance parlance, this involves an implicit agreement between...