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Accounting
Banking

Cost Basis

All what an investor pays or is required to pay for an investment. Cost basis includes brokerage fees, commissions or...

Collective Investment Scheme

An investment scheme that involves raising funds from different investors and using the collected money to take on an investment.…

Contractual Subordination

A subordination of mezzanine capital whereby a lender contractually agrees to be subordinated to another. A borrower effectuates this though…

Captive Private Equity Fund

A private equity fund in which the funder is the parent company. In other words, a parent company or sponsor,...

Clientele Effect

The influence that an investor (or a group of investors) exercises as to the process of selection of specific securities....