A type of non-controlling interest (NCI) that is contingent upon occurrence or fulfillment of certain criteria. In other words, it...

A type of non-controlling interest (NCI) that is contingent upon occurrence or fulfillment of certain criteria. In other words, it...

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

The original value (basis) of an asset for tax purposes. The cost basis is usually determined as the purchase price...

In accounting, gross basis is a type of treatment whereby an entity accounts for, and recognizes/ presents, its financial statement...

The risk that CoCo investors are exposed to. This risk arises from both the issuer of the CoCo, and the...

A measure of the basis between the spreads of CoCos (CoCo spread) and other risky securities from the same issuer....

The difference in basis points (BPS) that exists between two positions or rates (yields) or premiums, etc. For example, the...

A basis point (bps) is 0.01 percentage point and equals $1,000 annually on a contract protecting $10 million of debt...

An accounting assumption that is used by preparers of financial statements in a situation where the use of the going...