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Accounting
Banking

Equity Method Accounting

An accounting method for treating investments in associates (associate companies). Equity accounting is usually applied where an investor entity holds...

Equity Reserve

A component of the equity section on the statement of financial position/ balance sheet that belongs to the equity's respective...

Equity Capital

In the context of accounting, equity capital (also known as shareholders' equity) constitutes all components of the shareholders' equity (as...

Net Assets Per Share

The amount of an entity's net assets (net asset value) that each individual share reflects and would be worth. In...

Net Assets

The amount by which the total assets of an entity/ business exceed its total liabilities. In other words, net assets...

Equity Repo

Unlike classic repo transactions where the underlying security is in the form of government or corporate bonds, equity repos are...

ELN

It stands for equity-linked note; a structured equity derivative product that capitalizes on the performances of a fixed-income instrument and...

Equity-Linked Note

A structured equity derivative product that capitalizes on the performances of a fixed-income instrument and some underlying equity. This note...

ELK Security

It stands for equity-linked security; an equity-linked debt issue whose returns are keyed to the performance of a common stock...

ELKS

It stands for equity-linked security; an equity-linked debt issue whose returns are keyed to the performance of a common stock...