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• Hybrid Debt Instruments
  '''Hybrid Debt Instruments'''
  70 bytes (7 words) - 14:35, 25 July 2017
• Other Cash Receipts From Sales Of Equity Or Debt Instruments Of Other Entities
  ...nts Of Other Entities'''. Other cash receipts from sales of equity or debt instruments of other entities, classified as [[Investing Activities]] * Element Name: Other cash receipts from sales of equity or debt instruments of other entities
  862 bytes (114 words) - 09:20, 20 May 2021
• Other Cash Payments To Acquire Equity Or Debt Instruments Of Other Entities
  ...uments Of Other Entities'''. Other cash payments to acquire equity or debt instruments of other entities, classified as [[Investing Activities]] * Element Name: Other cash payments to acquire equity or debt instruments of other entities
  850 bytes (110 words) - 09:20, 20 May 2021

Page text matches

• Financial Products
  * Capital Markets Products (transferable instruments) ** Sovereign Debt (Including e.g., Municipal Bonds)
  7 KB (1,020 words) - 18:40, 4 March 2024
• Term Structure
  ...ket observables (or risk parameters), in particular of fixed income (debt) instruments and products that are linked and ordered by an underlying ''term'' property
  2 KB (320 words) - 11:52, 17 September 2021
• Sovereign Risk
  '''Sovereign Risk''' denotes the credit risk associated with financing instruments used by government, government-linked or supranational institutions. ...debt issued in foreign currency (the assumption being that local currency debt can always be serviced)
  1 KB (165 words) - 22:15, 1 October 2017
• IFRS 9 Glossary
  ...the list of terms included in the standard<ref>IFRS Standard 9, Financial Instruments</ref> (Appendix A, Defined Terms), <ref>BIS-D350, Dec 2015</ref>. ...ke payment when due in accordance with the original or modified terms of a debt instrument.
  10 KB (1,464 words) - 11:38, 25 September 2020
• Significant Increase in Credit Risk
  ...n Credit Risk''', in the context of IFRS 9 <ref>IFRS Standard 9, Financial Instruments</ref>, is a significant change in the estimated [[Default Risk]] (over the ...of credit risk for a particular financial instrument or similar financial instruments with the same expected life
  7 KB (1,085 words) - 11:20, 22 December 2020
• Held For Trading
  ...context of [[IFRS 9]] is an accounting term<ref>IFRS Standard 9, Financial Instruments</ref> that denotes a financial asset or liability that: * on initial recognition is part of a portfolio of identified financial instruments that are managed together and for which there is evidence of a recent actua
  2 KB (229 words) - 00:52, 28 January 2020
• Financial Guarantee
  ...ke payment when due in accordance with the original or modified terms of a debt instrument. ...ayment of interest and repayment of principal to the buyers (holders) of a debt security or [[:Category:Loan Product]]
  6 KB (895 words) - 14:41, 6 September 2020
• FVOCI
  ...cable to particular simple debt instruments<ref>IFRS Standard 9, Financial Instruments</ref> == Derecognition of Reclassification of FVOCI Instruments ==
  5 KB (687 words) - 09:56, 9 June 2020
• Classification of Financial Instruments
  The '''classification of financial instruments''' in the accounting context of an [[Asset Quality Review]] concerns the id ...es IAS 39 accounting criteria for recognition and measurement of financial instruments and IAS 28 guidelines for investments in associates. <ref>ECB, Asset Qualit
  3 KB (473 words) - 15:14, 29 March 2021
• Contractual Cash Flows
  ...sic objectives and design of a financial contract (e.g. equity versus debt instruments) == Equity versus Debt Cash Flows ==
  5 KB (661 words) - 16:22, 6 March 2023
• IFRS 9 versus IAS 39
  ...s including embedded derivatives will no longer qualify to have their pure debt component separated and measured at [[Amortised Cost | amortised cost]]. * Except for dividend income, none of the gains or losses from equity instruments measured at fair value through other comprehensive income ([[FVOCI]]) will
  1 KB (165 words) - 11:59, 27 March 2019
• Hybrid Debt Instruments
  '''Hybrid Debt Instruments'''
  70 bytes (7 words) - 14:35, 25 July 2017
• Investment Grade
  ...n has an impact on the liquidity and hence associated risk premium of such debt. ...rating. On the other hand pooled credit risks (e.g., mortage, credit card debt) bundled into securities as part of a [[Securitisation]] structure do follo
  2 KB (279 words) - 11:46, 22 February 2021
• Margin
  [[Category:Debt Instruments]] {{#set: isDefinedBy | https://spec.edmcouncil.org/fibo/ontology/SEC/Debt/DebtInstruments/index-en.html }}
  1 KB (221 words) - 11:49, 17 September 2021
• EU Financial Regulation
  | Equity markets (including venture capital), Debt markets (Corporate bonds, [[Securitization | Securitized products]]). Both | Markets in Financial Instruments Directive is a cornerstone of the EU's regulation of financial markets focu
  11 KB (1,404 words) - 20:56, 27 September 2021
• Non-Performing Loan Valuation
  | An Empirical Study of the Returns on Defaulted Debt and the Discount Rate for Loss-Given-Default <td>Hamidy Hafiz, Corporate Debt Restructuring Committee (CDRC), Malaysia
  16 KB (2,148 words) - 11:27, 18 October 2020
• Capital Management
  * Issuance or repurchase of own debt or equity instruments
  1 KB (151 words) - 18:46, 28 July 2018
• External Credit Assessment Institution
  ...vides ratings for corporations, bonds, project finance, structured finance instruments, financial institutions, and Sovereign and Sub-Sovereign Governments. ...ides credit ratings on issuers of commercial paper, bonds, long/short term debt, and preferred shares, as well as asset-backed securities. DBRS also offers
  14 KB (2,064 words) - 22:31, 27 September 2021
• Amortization Schedule
  ...of the specification of [[Contractual Cash Flows]], typically of debt like instruments (such as Loans or Bonds) and in particular the manner in which the total ou Interest only schedules can be both fixed or floating rate instruments
  4 KB (591 words) - 13:58, 1 December 2022
• Securities Underwriting Issuance Process
  '''Securities Underwriting Issuance Process'''. The process by which debt instruments are offered to the market by a syndicate of underwriters who underwrite the
  749 bytes (105 words) - 11:02, 8 October 2019
• Debt Offering
  '''Debt Offering'''. An offering of one or more debt instruments for sale [[Category:Debt Instruments]]
  647 bytes (93 words) - 11:02, 8 October 2019
• Tradable Debt Instrument
  '''Tradable Debt Instrument'''. A [[Debt Instrument]] that is also a [[Security]], i.e., that can be bought and sold A debt instrument can be traded, if
  1 KB (201 words) - 12:35, 22 February 2021
• Financial Instrument Classifier
  ...tion of Financial Instruments) standard, as cash instruments or derivative instruments per the Financial Accounting Standards Board (FASB) and International Accou
  1 KB (139 words) - 11:04, 8 October 2019
• Day Count Convention
  ...ch applies to the amount of accrued interest or the present value for debt instruments [[Category:Debt]]
  2 KB (235 words) - 11:05, 8 October 2019
• Debt Instrument
  '''Debt Instrument'''. A financial instrument enables the issuing party to raise fu ...Securities and related financial instruments - Classification of Financial Instruments (CFI code), Second edition, 2001-05-01.
  992 bytes (137 words) - 11:05, 8 October 2019
• Principal
  * With respect to a [[Debt]] instruments: the value of an obligation, such as a bond or loan, raised and that must b [[Category:Debt]]
  1 KB (162 words) - 21:50, 10 February 2020
• Loan Contract
  Not all loan contracts are debt instruments, the latter requires that the debt obligations are transferable.
  1 KB (221 words) - 14:48, 27 October 2019
• Prescriptive Event
  [[Category:Debt Instruments]] {{#set: isDefinedBy | https://spec.edmcouncil.org/fibo/ontology/SEC/Debt/DebtInstruments/index-en.html }}
  682 bytes (97 words) - 11:08, 8 October 2019
• Redemption Event
  [[Category:Debt Instruments]] {{#set: isDefinedBy | https://spec.edmcouncil.org/fibo/ontology/SEC/Debt/DebtInstruments/index-en.html }}
  767 bytes (113 words) - 11:08, 8 October 2019
• Simple Yield Calculation Method
  ...yield is determined for any investments, not just financial instruments or debt investments. [[Category:Debt Pricing Yields]]
  991 bytes (149 words) - 11:08, 8 October 2019
• Price Ratio Specification
  ...e terms, the price being the percentage of the face value of the security. Debt prices that are specified and distributed in other ways, can be calculated
  1 KB (170 words) - 11:08, 8 October 2019
• Debt SPV
  ...or securities. It is set up by a company or a group of companies to create instruments that are off the company's [[Balance Sheet]]. {{#set: isDefinedBy | https://spec.edmcouncil.org/fibo/ontology/SEC/Debt/AssetBackedSecurities/AssetBackedSPVs/index-en.html }}
  1 KB (163 words) - 12:56, 25 October 2019
• Promised Cash Flow Asset
  ...s may be created where the underlying asset is not a pool of securities or debt but a promised cash flow. People have securitized the cash flows of busines {{#set: isDefinedBy | https://spec.edmcouncil.org/fibo/ontology/SEC/Debt/AssetBackedSecurities/AssetBackedSecurities/index-en.html }}
  1,005 bytes (146 words) - 11:09, 8 October 2019
• CDO Note
  '''CDO Note'''. Collateralized Debt Obligation. This is a type of asset-backed security and is constructed from .... This CDO instrument is part of a CDO issue, consisting of individual CDO instruments of a given seniority. Often referred to as tranches and slices
  2 KB (337 words) - 23:33, 30 October 2019
• Pool Backed Security Instrument
  ...his is distinguished from CDO instruments which have an underlying pool of debt securities, as distinct from an underlying pool of loan products such as mo {{#set: isDefinedBy | https://spec.edmcouncil.org/fibo/ontology/SEC/Debt/AssetBackedSecurities/PoolBackedSecurities/index-en.html }}
  1 KB (155 words) - 11:09, 8 October 2019
• Synthetic Debt Instrument Pool
  ...rns Swaps and CDS. This does exist, it is just manufactured from different instruments. {{#set: isDefinedBy | https://spec.edmcouncil.org/fibo/ontology/SEC/Debt/AssetBackedSecurities/SyntheticCDOs/index-en.html }}
  878 bytes (125 words) - 11:09, 8 October 2019
• Synthetic Debt SPV
  '''Synthetic Debt SPV'''. A Special Purpose Vehicle set up for the issuance of synthetics CDO ...es whether hte pool is cash (real holdings) or synthetics. Either way ,the instruments are transferred into the CPV to sell them off. conclusion: applies to cash
  2 KB (269 words) - 11:09, 8 October 2019
• Call Feature
  [[Category:Debt Instruments]]
  433 bytes (58 words) - 14:18, 24 April 2024
• Call Price
  [[Category:Debt Instruments]] {{#set: isDefinedBy | https://spec.edmcouncil.org/fibo/ontology/SEC/Debt/DebtInstruments/index-en.html }}
  726 bytes (104 words) - 11:09, 8 October 2019
• Tradable Debt Instrument Redemption Provision
  ...mption Provision'''. Terms for the redemption of the debt represented by a debt security ...n principal amounts periodically, or by a call of the issue by the issuer. Debt that is defined by a convertible bond are redeemed by conversion into an eq
  1 KB (236 words) - 11:09, 8 October 2019
• Put Feature
  ...older the right, but not the obligation, to sell a specified amount of the debt instrument (i.e., redeem it), prior to maturity [[Category:Debt Instruments]]
  1 KB (183 words) - 11:09, 8 October 2019
• Put Price
  '''Put Price'''. Price at which a debt instrument with a put feature may be sold by the holder [[Category:Debt Instruments]]
  767 bytes (114 words) - 11:09, 8 October 2019
• Notification Provision
  [[Category:Debt Instruments]] {{#set: isDefinedBy | https://spec.edmcouncil.org/fibo/ontology/SEC/Debt/DebtInstruments/index-en.html }}
  674 bytes (92 words) - 11:09, 8 October 2019
• Relative Price
  ...''. A relative price with respect to either a stated or market value for a debt instrument at some point in time, defined as par, premium, or discount [[Category:Debt Instruments]]
  860 bytes (128 words) - 11:09, 8 October 2019
• Financial Future
  ...al futures contract is based on an underlying debt instrument. Examples of instruments underlying financial futures contracts include Treasury bills, Treasury not
  1 KB (194 words) - 11:10, 8 October 2019
• Publicly Issued Debt
  '''Publicly Issued Debt'''. An issued debt in the form of a tradable debt instrument (security) [[Category:Debt Instruments]]
  669 bytes (96 words) - 11:10, 8 October 2019
• Primary Market
  ...Traded Financial Instruments. This is a marketplace where issuers of e.g., debt or other financial obligations deal directly with finance providers to rais
  1 KB (145 words) - 11:51, 10 June 2021
• Money Market Instrument
  '''Money Market Instrument'''. A short-term debt security that gives the owner the unconditional right to receive a stated, ...on the interest rate and the time remaining to maturity. Included are such instruments as treasury bills, commercial and financial paper, bankers' acceptances, ne
  1 KB (177 words) - 11:15, 8 October 2019
• Debt Instrument Pool Analytic
  ...these would be aggregate terms similar or equivalent to analytics for debt instruments, such as yield, average live, convixity and so on. As such these would be s [[Category:Debt Analytics]]
  1 KB (173 words) - 11:21, 8 October 2019
• Bond Equivalent Yield
  ...bond. This is used to be able to realistically compare prices between debt instruments across different markets. [[Category:Debt Pricing Yields]]
  1 KB (236 words) - 11:21, 8 October 2019
• Current Yield Calculation Method
  This is a kind of yield that applies to debt instruments only as it relates to the clean price. It differs from the simple yield in [[Category:Debt Pricing Yields]]
  960 bytes (149 words) - 11:21, 8 October 2019
• Call Event
  '''Call Event'''. An event associated with the call schedule for a debt instrument [[Category:Debt Instruments]]
  656 bytes (94 words) - 11:21, 8 October 2019
• Put Event
  '''Put Event'''. An event associated with the put schedule for a debt instrument, i.e., an event involving the 'put', or surrender of the instrum [[Category:Debt Instruments]]
  736 bytes (109 words) - 11:21, 8 October 2019
• Debt Securities Issuance
  '''Debt Securities Issuance'''. SPV set up to issue debt instruments such as for structured finance. {{#set: isDefinedBy | https://spec.edmcouncil.org/fibo/ontology/SEC/Debt/AssetBackedSecurities/AssetBackedSPVs/index-en.html }}
  697 bytes (98 words) - 11:22, 8 October 2019
• Fixed Income Security
  '''Fixed Income Security'''. A tradeable debt instrument that provides a return in the form of fixed periodic interest pa [[Category:Debt Instruments]]
  938 bytes (134 words) - 11:22, 8 October 2019
• Strip
  '''Strip'''. A tradeable debt instrument created either through the process of removing coupons from a bo [[Category:Debt Instruments]]
  1 KB (164 words) - 11:23, 8 October 2019
• Variable Debt Principal
  '''Variable Debt Principal'''. Principal that is defined in relation to some variable and so ...to some index such as an [[Inflation Index]]. Forms the debt principal in instruments such as [[Inflation Bond | inflation bonds]].
  972 bytes (146 words) - 13:36, 6 December 2021
• Fully Indexed Interest Rate
  [[Category:Debt Instruments]] {{#set: isDefinedBy | https://spec.edmcouncil.org/fibo/ontology/SEC/Debt/DebtInstruments/index-en.html }}
  1 KB (168 words) - 11:23, 8 October 2019
• Call Schedule
  [[Category:Debt Instruments]] {{#set: isDefinedBy | https://spec.edmcouncil.org/fibo/ontology/SEC/Debt/DebtInstruments/index-en.html }}
  689 bytes (99 words) - 11:23, 8 October 2019
• Call Notification Provision
  [[Category:Debt Instruments]] {{#set: isDefinedBy | https://spec.edmcouncil.org/fibo/ontology/SEC/Debt/DebtInstruments/index-en.html }}
  673 bytes (93 words) - 11:23, 8 October 2019
• Call Window
  [[Category:Debt Instruments]] {{#set: isDefinedBy | https://spec.edmcouncil.org/fibo/ontology/SEC/Debt/DebtInstruments/index-en.html }}
  700 bytes (104 words) - 11:23, 8 October 2019
• Call Premium
  [[Category:Debt Instruments]] {{#set: isDefinedBy | https://spec.edmcouncil.org/fibo/ontology/SEC/Debt/DebtInstruments/index-en.html }}
  725 bytes (104 words) - 11:23, 8 October 2019
• Interest Only Strip
  ...esents the non-principal portion of the monthly payments on the underlying debt instrument, such as a bond. An interest-only strip holder is interested in ...d mortgage obligation (CMO), asset-backed security (ABS) or collateralized debt obligation (CDO) structure.
  1 KB (183 words) - 13:47, 1 December 2022
• Principal Only Strip
  ...represents the principal portion of the monthly payments on the underlying debt instrument, such as a bond [[Category:Debt Instruments]]
  721 bytes (104 words) - 11:23, 8 October 2019
• Issued Debt
  '''Issued Debt'''. Debt that is set out by the borrower in some form of financial security in which [[Category:Debt Instruments]]
  731 bytes (109 words) - 11:23, 8 October 2019
• Make Whole Feature
  ...hole Feature'''. A call provision allowing the issuer to pay off remaining debt early [[Category:Debt Instruments]]
  1 KB (162 words) - 11:55, 17 September 2021
• Non Tradable Debt Instrument
  '''Non Tradable Debt Instrument'''. A debt instrument that may not be bought or sold Low-risk instruments such as savings bonds are examples of nonnegotiable debt instruments.
  1 KB (142 words) - 11:23, 8 October 2019
• Non Tradable Debt Redemption Provision
  ...ble Debt Redemption Provision'''. Terms for repayment of principal on debt instruments that are not traded securities, such as over the counter, bilateral paper [[Category:Debt Instruments]]
  746 bytes (106 words) - 11:23, 8 October 2019
• Put Schedule
  ...ted with the put feature of a debt instrument, i.e, the dates on which the debt instrument may be sold at what price by the holder [[Category:Debt Instruments]]
  904 bytes (135 words) - 11:23, 8 October 2019
• Put Notification Provision
  [[Category:Debt Instruments]] {{#set: isDefinedBy | https://spec.edmcouncil.org/fibo/ontology/SEC/Debt/DebtInstruments/index-en.html }}
  671 bytes (93 words) - 11:23, 8 October 2019
• Put Window
  [[Category:Debt Instruments]] {{#set: isDefinedBy | https://spec.edmcouncil.org/fibo/ontology/SEC/Debt/DebtInstruments/index-en.html }}
  697 bytes (104 words) - 11:23, 8 October 2019
• Put Premium
  '''Put Premium'''. An amount over par that a debt instrument holder must pay to sell the security early [[Category:Debt Instruments]]
  815 bytes (118 words) - 11:23, 8 October 2019
• Variable Income Security
  '''Variable Income Security'''. Tradeable debt instruments that provide their owners with a rate of return that is dynamic and determi [[Category:Debt Instruments]]
  817 bytes (116 words) - 09:11, 4 May 2021
• Bankers Acceptance
  '''Bankers Acceptance'''. A short-term debt instrument issued by a company that is guaranteed by a [[Commercial Bank]] Considered [[Negotiable Instrument | negotiable instruments]] with features of a time draft, bankers' acceptances are created by the dr
  2 KB (249 words) - 20:52, 10 February 2020
• Credit Rating Methodology
  * the nature of [[Borrower | borrowers]] / [[Debt Instrument | instruments]]
  2 KB (259 words) - 17:37, 11 November 2021
• Debt Security
  '''Debt Security'''. A [[Financial Instrument]] in [[Security]] form that enables t * [[Debt Instrument]]
  315 bytes (44 words) - 10:49, 22 February 2021
• Credit Rating Agency Default Definition
  ...misses interest or principal payments on its obligations, restructures its debt in a way that is deleterious to investors, or files for bankruptcy. ...ash receipts are smaller than the discounted cash receipts on the original debt; II. said operation allows the Rated Entity to avoid bankruptcy or default
  26 KB (4,104 words) - 12:30, 9 June 2021
• ISCO Occupation Group 1211.1 Financial Manager
  * Debt Collection Techniques * Perform Debt Investigation
  11 KB (1,230 words) - 14:30, 29 March 2021
• ISCO Occupation Group 4213.1 Pawnbroker
  * Debt Collection Techniques * Maintain Client Debt Records
  1 KB (168 words) - 12:10, 26 February 2021
• ISCO Occupation Group 2412.4 Financial Planner
  * Operate Financial Instruments * Debt Systems
  3 KB (320 words) - 12:15, 26 February 2021
• BCBS 107
  ...e or to constrain the extent to which an organisation may fund itself with debt. Where a jurisdiction employs a supplementary capital measure (such as a le ...ach to Tier 1 eligibility as announced in its October 1998 press release, "Instruments eligible for inclusion in Tier 1 capital". It will explore further issues s
  20 KB (3,034 words) - 11:39, 26 March 2021
• BCBS 118
  ...e or to constrain the extent to which an organisation may fund itself with debt. Where a jurisdiction employs a supplementary capital measure (such as a le ...ach to Tier 1 eligibility as announced in its October 1998 press release, "Instruments eligible for inclusion in Tier 1 capital". It will explore further issues s
  19 KB (2,931 words) - 12:29, 26 March 2021
• BCBS 174
  ...bility. It is based on a requirement that the contractual terms of capital instruments will allow them at the option of the regulatory authority to be written-off * Keywords: [[Subordinated Debt]], [[Gone-concern]], [[Resolution]], [[Contingent Capital]], [[Moral Hazard
  3 KB (399 words) - 11:44, 26 March 2021
• BCBS 277
  ...me banks also issued large amounts of capital instruments - such as hybrid debt - that ultimately proved ill-equipped to absorb realised losses. In sum, ma
  3 KB (464 words) - 11:45, 26 March 2021
• BCBS D485
  ...ble accounting classification. For example, exposures denominated as "debt instruments" are further classified into "fair value", "available for sale" and "financ
  3 KB (395 words) - 11:49, 26 March 2021
• BCBS WP12
  ''Markets for Bank Subordinated Debt and Equity in Basel Committee Member Countries''. ...ional banking systems. Further, information is collected on the amounts of debt and equity outstanding and about trading volumes and liquidity. Development
  2 KB (342 words) - 11:50, 26 March 2021
• Non Current Non Cash Assets Pledged As Collateral
  ...e amount of non-current non-cash collateral assets (such as debt or equity instruments) provided to a transferee, for which the transferee has the right by contra
  825 bytes (107 words) - 21:33, 12 April 2021
• Current Non Cash Assets Pledged As Collateral
  .... The amount of current non-cash collateral assets (such as debt or equity instruments) provided to a transferee, for which the transferee has the right by contra
  813 bytes (106 words) - 21:33, 12 April 2021
• Investing Activities
  * Acquiring Equity Or Debt Instruments Of Other Entities
  956 bytes (126 words) - 13:46, 19 May 2021
• Other Cash Receipts From Sales Of Equity Or Debt Instruments Of Other Entities
  ...nts Of Other Entities'''. Other cash receipts from sales of equity or debt instruments of other entities, classified as [[Investing Activities]] * Element Name: Other cash receipts from sales of equity or debt instruments of other entities
  862 bytes (114 words) - 09:20, 20 May 2021
• Other Cash Payments To Acquire Equity Or Debt Instruments Of Other Entities
  ...uments Of Other Entities'''. Other cash payments to acquire equity or debt instruments of other entities, classified as [[Investing Activities]] * Element Name: Other cash payments to acquire equity or debt instruments of other entities
  850 bytes (110 words) - 09:20, 20 May 2021
• Financing Activities
  ...ancing of the business (obtaining funds via the issuance of equity or debt instruments).
  366 bytes (46 words) - 09:46, 20 May 2021
• Climate Finance
  '''Climate Finance''' refers to financial resources and instruments that are used to support action on [[Climate Change]]. ...an employ different instruments such as grants and donations, green bonds, debt swaps, guarantees, and concessional loans. And it can be used for different
  2 KB (210 words) - 14:10, 11 September 2023