Call protection and International Accounting Standards: Difference between pages

Revision as of 14:50, 22 August 2013

(IAS).

International Financial Reporting Standards.

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-Protection for lenders/investors in securities, against the potentially adverse effects of call risk.
+(IAS).
+International Financial Reporting Standards.
-The issuer's right to call for early redemption is restricted.
-For example, they may be prevented from making a call until a specified time period has elapsed.
-Another type of protection is a [[Spens clause]].
-Non-bank investors buying bank loans in the secondary market have been the source of pressure for some call risk protection in loans.
 == See also ==
-* [[Call risk]]
+* [[Accounting standards]]
-* [[Hard call protection]]
+* [[IAS]]
-* [[Security]]
+* [[International Financial Reporting Standards]]
-* [[Soft call protection]]
+* [[Primary statements]]
-* [[Spens clause]]