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Accounting
Banking

Structured Instrument

An instrument that is created by means of a higher-level asset securitization which involves an additional degree of complexity through...

TNE

It stands for tangible net equity; a measure of an entity's total net worth (total equity) that does not include...

Long-Term Debt

The amounts of money (funding) that an issuer raises through the sale of long-term securities. It represents part of an…

Funded Debt

The amounts of money (funding) that an issuer raises through the sale of long-term securities. It represents part of an…

Financing Activities

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

Split-Off IPO

An initial public offering (IPO)/ initial public sale of a minority interest (e.g., 20% or less) in the equity (stock)...

Carve-Out

An initial public offering (IPO)/ initial public sale of a minority interest (e.g., 20% or less) in the equity (stock)...

Partial Spin-Off

An initial public offering (IPO)/ initial public sale of a minority interest (e.g., 20% or less) in the equity (stock)...

ECO

It stands for equity carve-out; an initial public offering (IPO)/ initial public sale of a minority interest (e.g., 20% or...

Equity Carve-Out

An initial public offering (IPO)/ initial public sale of a minority interest (e.g., 20% or less) in the equity (stock)...