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imported>Doug Williamson |
imported>Administrator |
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| ''Law - financial reporting - tax - credit rating''. | | 1. ''Debt.'' |
| | | To make payments of interest and principal on a borrowing as they fall due. |
| Hybrid capital instruments have features both of equity and of debt.
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| Relevant equity features may include:
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| *Entitling the issuer to defer or cancel coupon (interest) payments.
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| *Being treated as equity for financial reporting purposes.
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| *Being regarded as equity for credit rating purposes.
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| *Qualifying as regulatory capital, especially under the regulatory capital rules for banks and insurance companies.
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| Relevant debt features may include the tax-deductibility of coupon payments.
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| | 2. ''Pensions.'' |
| | A period of employment by an employee with an employer which counts towards pension benefit accrual. |
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| == See also == | | == See also == |
| * [[An introduction to equity capital]] | | * [[Pensionable service]] |
| * [[Bank supervision]]
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| * [[Capital]]
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| * [[Capital instrument]]
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| * [[Capital employed]]
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| * [[Capital structure]]
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| * [[Common equity]]
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| * [[Common stock]]
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| * [[Compound instrument]]
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| * [[Coupon]]
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| * [[Credit rating]]
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| * [[Debt]]
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| * [[Distribution]]
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| * [[Dividend]]
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| * [[Equity]]
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| * [[Equity instrument]]
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| * [[Hybrid]]
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| * [[Financial instrument]]
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| * [[Financial reporting]]
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| * [[Hybrid debt]]
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| * [[Kay Review]]
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| * [[Liabilities and equity]]
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| * [[Mezzanine]]
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| * [[Ordinary shares]]
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| * [[Own funds]]
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| * [[Regulation]]
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| * [[Share capital]]
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| * [[Total Loss Absorbing Capacity]]
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| [[Category:Accounting,_tax_and_regulation]]
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| [[Category:Compliance_and_audit]]
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| [[Category:Financial_products_and_markets]]
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Revision as of 14:20, 23 October 2012
1. Debt.
To make payments of interest and principal on a borrowing as they fall due.
2. Pensions.
A period of employment by an employee with an employer which counts towards pension benefit accrual.
See also
