The process of reclassifying gains or losses from equity (fair value changes) to P&L (statement of profit and loss, SOPL)...

The process of reclassifying gains or losses from equity (fair value changes) to P&L (statement of profit and loss, SOPL)...

An equity-linked note (ELN) that allows the investor a full participation on the upside, while its protection on the downside...

The amounts of funds that have been provided by owners of a business (firm) as well as their claims on...

Instruments or investments or holdings that are not equity, per se, but bear similarity to equity instruments/ investments/ holdings or...

A profitability measure that indicates how efficiently the company did invest and manage the stockholders' equity. In view of the...