Month: July 2023
- Exchangeable bond EN
Special form of convertible bond. In the case of a convertible bond, the investor is granted the right to exchange it for shares in the issuer …
- Stowage replacing charge (rummage pay) EN
Payment for the unforeseen but necessary - as especially on the occasion of low tide, high tide, storm at sea or on an order of port …
- Circumstances affecting valuation EN
According to the definition in § 2 of the German "Verordnung zur Konkretisierung des Verbots der Kurs- und Marktmanipulation (KuMaKV)" of November 18, 2003, this includes …
- Debt rescheduling clauses (collective action clauses, CACs) EN
Issuers of bonds - in practice: in economically unstable countries - build in provisions at the time of issuance that allow private security creditors to act …
- Debt restructuring bubble EN
Period in which a large number of borrowers terminate loans they have taken out and take out new loans on more favorable terms. This always happens …
- Debt re-scheduling EN
The process of extending the repayment schedule, attached to one or all of the financing arrangements entered into, by a company or public sector entity. - …
- Sales growth (turnover growth) EN
Unless otherwise defined, the percentage change in net sales from the previous period, usually compared to the previous year. - See assertion strategy, run rate, turnover. …
- Turnover securitization EN
A special form of asset-backed securities in which corporate sales are securitized. This form of financing is particularly widespread in the United Kingdom, where trade chains …
- Net sales (cash flow) EN
Unless otherwise defined, the net cash inflow from ordinary activities and other current activities within a period (as per IFRS: quantifiable by adding to net income …
- Turnover tax (turnover tax, sales tax; in the form of value added tax, VAT) EN
Basically, a tax on supplies and other services that a company performs in the country against payment. Because this makes the exchange of goods more expensive, …