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Characteristics of a Non-Financial Variable Specific to a Contracting Party

A non-financial variable specific to a party is an item whose value or performance changes in reaction to non-financial risks...

Characteristics of Derivatives

A derivative is a financial instrument or agreement/ contract whose value changes in reaction to the change in a specific...

Intangible Alternative Assets: Types and Examples

An intangible alternative asset is a subcategory of alternative assets, which constitutes an asset class consisting of assets not classified...

Difference Between Cross Listing and Dual Listing

Cross listing (or secondary listing) is a type of listing whereby the share of a company is listed on one...

Main Types of Alternative Assets

Alternative assets are a category of assets/ investments that do not belong to the traditional or classic asset classes. More...

Cedant or Cedent?

Cedant or cedent is the policyholder under a reinsurance contract. It is an insurance firm that partially or wholly transfers...

Islamic Capital Instruments: Definition and Types

By definition, a capital instrument is any contract or contractual agreement that gives rise to a financial asset (cash, an...

Perpetual Securities: Examples

A perpetual security a security (financial security) that is issued by a company without any obligation to redeem it from...

Common Equity Tier-1 Instruments: Definition and Examples

A common equity tier-1 instrument (CET-1 instrument) is an instrument (capital instrument) that belongs to a bank’s common equity tier...

Tier-1 Capital Instruments: Concept and Examples

A tier-1 capital instrument is an instrument (capital instrument) that belongs to a bank’s common equity tier 1 capital (CET-1)....