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What Types of Offerings Can Be Conducted on a Shelf Registration Statement?

A shelf registration statement is a filing with an exchange regulatory (e.g., Securities and Exchange Commission) for registration of a...

What Is Misstatement in Accounting?

Misstatement is a situation that arises when a transaction or event has not been recorded or treated correctly in an...

What Is the Role of Variation Margin (VM) in Derivatives?

Variation margin (VM) is the additional funds is required to top off the balance in a margin account to the...

What Is the Most Common Type of Credit Derivative?

The most common type of credit derivative is the credit default swap (CDS). It is a financial instrument that allows...

What Is a Name?

The entity that is the underlying for a credit default swap (CDS) or a similar structure. The entity is the...

What Is the Difference Between Prime Rate and Benchmark Rate?

In banking, the benchmark rate is a reference lending rate used by banks to price their interbank loans. The most...

Why Banks Do Not Make Fixed-Rate Loans?

Fixed-rate loans are loans made at pre-set interest rates that don't adjust over time to take into account prevailing economic...

Why Is Repo a Collateralized Loan?

Repo is a financing transaction that mainly involves government securities, where a dealer or a holder of government securities such as bills, notes,...

What Is Securitization?

Securitization is a type of structured finance that involves the pooling of assets (or specific types of assets such as...

What Are the Functions of Securitization?

Securitization is a type of structured finance that involves the pooling of assets (or specific types of assets such as...