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

Dilution is the extent to which shareholder value erodes due to transfer of value created by their share holdings to...

The negative value of duration gap that results when the duration of assets is less than the duration of liabilities...

A type of reserve (a non-cash reserve) that is created by an entity to account for any increases in asset...

A subcategory of equity capital that can be distributed to equity holders (shareholders) without restrictions (such as any restrictions that...

A type of equity that can be held by domestic residents as well as foreigners (as opposed to restricted equity)....

A type of equity that can only be held by domestic residents. Foreign investors cannot hold restricted equity for many...

A subcategory of equity capital that cannot be distributed to equity holders (shareholders) unless an entity considering doing so complies...

The process that involves reducing a company's capital through a retirement of debt or equity. To that end, the free...

An acronym for fair value through equity; a method (measurement base) of measuring financial assets/ financial liabilities whereby changes in...