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Equity Warrant

A type of warrants whereby a company grants an investor (warrantholder) a contractual right (without the obligation) to subscribe to...

Owners’ Residual Interest

The owners' rights in an entity's assets after deducting all its liabilities. Residual interest reflects the amount of equity (owners'...

Residual Interest

The owners' rights in an entity's assets after deducting all its liabilities. Residual interest reflects the amount of equity (owners'...

Share Option

A contract that confers on the holder the right, but not the obligation, to subscribe to the shares of an...

Equity Instrument

Any financial instrument that confers on its holder a residual interest in the net assets of an entity (its assets...

Puttable Financial Instrument

A financial instrument that confers on the holder the right, without an obligation, to return (put back) the instrument to...

Puttable Instrument

A financial instrument that confers on the holder the right, without an obligation, to return (put back) the instrument to...

Vesting Period

The period during which all the vesting conditions set out in a share-based payment arrangement have to be satisfied. Vesting...

Equity Instrument Fair Value

The amount (fair value) for which an equity instrument granted is exchanged between well-informed, willing parties (e.g., issuer-grantee) in an...

Fair Value of an Equity Instrument

The amount (fair value) for which an equity instrument granted is exchanged between well-informed, willing parties (e.g., issuer-grantee) in an...