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Accounting
Banking

Current Liability

A liability that includes all debts that fall due within one year or during a firm’s operating cycle. Namely, current…

CP Index

An abbreviation for commercial paper index, which is a fixed-income index calculated as the average rate at which major commercial…

Call Option

A contingent equity instrument that gives the holder the right to purchase shares of the company’s stock for a preset…

Convertible

An instrument (part debt and part equity) that gives the holder the right, but not the obligation, to exchange his…

Call Convertible

A convertible with a call feature giving the issuer the right to redeem the convertible before maturity at a preset…

Athena Autocall

A structured product in which the autocall mechanism determines the amount of payoff (coupons), accumulated and paid on an autocall...

Equity

In general, equity is an ownership interest in property, an asset or a group of assets, or a business, that...

Additional Paid-up Share Capital

Additionally issued paid-up share capital. A classification of share capital that represents the additional amount that is received from an...

Further Issue of Share Capital

Additionally issued paid-up share capital. A classification of share capital that represents the additional amount that is received from an...

Check

Or cheque in British English, a payment and credit-creating instrument that constitutes an order to pay money from a bank…