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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)....

CET-1 Instruments: Definition and Examples

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

Difference Between REITs and Real Estate Funds

A real estate ETF (or real estate fund) primarily invests in real estate, either physically or by means of financial...

Difference Between Real Estate ETF and REIT ETF

A real estate ETF is an exchange traded fund (ETF) that primarily invests in real estate, either physically or by...

Operating Margin Explained

Operating margin (OM) is defined as the ratio of operating profits to sales revenue. It represents the profits that a...

Permanent Account: Examples

A permanent account (also, real account) is a general ledger account (GL account) that does not close at the end...

Temporary Account: Examples

A nominal account (temporary account) is a type of account (a general ledger account/ GL account) that closes at the...

Currency ETF: Pros and Cons

A currency ETF is an exchange-traded fund (ETF) that is designed to provide investors with exposure to a single currency...

Nominal Account: Examples

A nominal account (temporary account) is a type of account (a general ledger account/ GL account) that closes at the...