Primary statements and Ratings trigger: Difference between pages

Revision as of 09:03, 9 October 2013

A clause in loan documentation which changes the obligations of the borrower, in the event of a change in credit rating.

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-''Financial reporting''.
+A clause in loan documentation which changes the obligations of the borrower, in the event of a change in credit rating.
-Under International Accounting Standards (IAS) the main accounting statements required to be presented.
+== See also ==
+* [[Credit rating]]
+* [[Pricing grid]]
-These are:
+[[Category:Treasury_operations_infrastructure]]
+[[Category:Treasury_operations_infrastructure]]
-* Statement of financial position.
-* Income statement (which can be included in the statement of comprehensive income).
-* Statement of comprehensive income.
-* Statement of changes in equity.
-* Statement of cash flows.
-The primary statements are supported by Notes providing additional and more detailed financial information.
-== See also ==
-* [[Income statement]]
-* [[International Accounting Standards]]
-* [[Notes]]
-* [[Statement of cash flows]]
-* [[Statement of changes in equity]]
-* [[Statement of comprehensive income]]
-* [[Statement of financial position]]
-* [[Statement of profit or loss and other comprehensive income]]