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...
The process of isolating and separating a certain component of an instrument in order to account for both separately. An...