The receivables that are considered "suspect" or suspicious (tainted) due to their association with an element of fraud, misuse or...
The capital gains that an entity realizes but cannot distribute tax-free to its shareholders/ owners. This inability to distribute the...
A financial instrument that combines the characteristics of both equity and debt (or both equity instruments and debt instruments). A...
A security that has the features of debt and equity securities or combines such securities together. A typical hybrid security...
It stands for capital gain tax; a tax that an entity pays on capital gains- that is, gains arising from...
A tax that an entity pays on capital gains- that is, gains arising from selling an asset/ investment that has...
The gains that an entity earns on the sale/ disposal of an asset (in economic terms, a capital asset) which...
A security (belonging to the category of financial assets) that is issued by other entities such as shares, bonds and...
A financial asset that does not derive its value from the performance (value change/ price change) of an underlying (asset...
An instrument (financial instrument) whose performance does not derive from value changes/ price movement of another instrument or an underlying...