A category of loans (debts) that that ranks relatively low on the scale of repayment priority amongst other sources of...

Perpetual instruments: concept A perpetual instrument is a financial instrument (typically, an equity instrument and at times a debt instrument)...

A financial instrument (typically, an equity instrument and at times a debt instrument) that is issued by an entity and...

A category of income (in addition to portfolio income and active income) that is generated asset classes such as real...

Equity instruments: concept An equity instrument is a financial instrument that confers on its holder a residual interest in the...

Concept of intercompany transaction An intercompany transaction is defined as a transaction that takes place when two entities belonging to...

Concept of intercompany transaction An intercompany transaction is defined as a transaction that takes place when two entities belonging to...

A transaction that involves a business selling a part of itself such as certain operations, a division, a business unit,...

A financial statement that is prepared to provide information about a certain component of a business such as a segment,...

A type of financial instrument that has financial securities (such as stocks, bonds, and contracts) as underlying. Per se, the...