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Accounting
Banking

Convertible Debt

A type of debt (financing) that can be converted equity shares of the issuer at or after a certain time...

Consol Bond

A bond, which is a form of quasi-equity instrument (QE instrument), that has no fixed maturity and can continue perpetually...

Perpetual Bond

A bond, which is a form of quasi-equity instrument (QE instrument), that has no fixed maturity and can continue perpetually...

Thinly Traded Bond

A bond that trades with low volume, and as such is associated with a high degree of volatility. This state...

Collateral Pool

In general, it refers to a collateralization technique that enables an entity to make collateral available to a counterparty without...

Replacement Cost Risk

The risk that arises from a party to a transaction failing to meet its obligation on the settlement date, so that…

Financing Activities

The transactions that an entity carries out involving income and expense items. Examples of financing activities or transactions include issuing…

Premium Bond

A bond that is issued at a price above its face value (par value) or whose market price exceeds its...

Multitranche Instrument

A debt instrument which gives the issuer the right to deliver more instruments (i.e., bonds)- considered a new tranche by...

Capital Protected Bond

A capital protected product/ instrument that pays back the protected amount at the end of its term. It is a...