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Debt-Like Convertible

A convertible that is a debt instrument embedded with a feature of conversion into equity. Debt-like convertibles are classified as...

Bond Exchange-Traded Fund

A type of ETF (exchange-traded fund) that is designed to provide exposure (both risk and return) to a certain type...

Non-Financial Instrument

An instrument whose value or performance changes in reaction to non-financial risks, broadly certain non-financial variables. Simply speaking, it denotes...

Bond ETF

A type of ETF (exchange-traded fund) that is designed to provide exposure (both risk and return) to a certain type...

Financial Statement Variable

An item on an entity's financial statements and books of accounts that is commonly reported and typically constitute the hinges/...

Characteristics of a Non-Financial Variable Specific to a Contracting Party

A non-financial variable specific to a party is an item whose value or performance changes in reaction to non-financial risks...

Characteristics of Derivatives

A derivative is a financial instrument or agreement/ contract whose value changes in reaction to the change in a specific...

Non-Financial Variable Not Specific to a Party

An item whose value or performance changes in reaction to non-financial risks or developments that are not specific to a...

Non-Financial Variable Specific to a Party

An item whose value or performance changes in reaction to non-financial risks or developments that are specific to a party...

Non-Financial Variable

An item whose value or performance changes in reaction to non-financial risks or developments. Non-financial variables can either be those...