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Alternatives ETF

An exchange-traded fund (ETF) that provides exposure an asset or a group of assets belonging to alternative asset classes such...

Customer-Related Intangible Asset

A type of intangible asset that takes many forms including customer contracts and related customer relationships, noncontractual customer relationships, customer...

Future Profit in an Insurance Contract

The insurance service result which represents the profit earned from providing insurance coverage. It is the excess of the insurance...

Contract-Based Intangible Asset

A type of intangible asset that constitutes the value of rights arising from contractual arrangements to which the holding entity...

Capital Surplus

With respect to share capital, it is the amount of money that a company receives for its issued shares over...

Stock Surplus

With respect to share capital, it is the amount of money that a company receives for its issued shares over...

Marketing-Related Intangible Asset

A type of intangible asset that is primarily assigned for marketing purposes and promotion of products or services offered by...

Intangible Alternative Assets: Types and Examples

An intangible alternative asset is a subcategory of alternative assets, which constitutes an asset class consisting of assets not classified...

Dual Listing

A type of listing whereby an issuer of securities lists the issue on two exchanges or more, which are distinct...

Intangible Alternative Asset

A subcategory of alternative assets, which constitutes an asset class consisting of assets not classified within traditional or classic asset...