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imported>Doug Williamson |
imported>Administrator |
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| ''Law - financial reporting - tax - credit rating''.
| | International Accounting Standards Board. |
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| 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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| == See also == | | == See also == |
| * [[An introduction to equity capital]] | | * [[FASB]] |
| * [[Bank supervision]] | | * [[International Accounting Standards Board]] |
| * [[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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| * [[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 14:19, 23 October 2012
International Accounting Standards Board.
See also