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Subordinated debt is all debt that ranks after asset-based financing, senior secured term loans and unsubordinated debt but ahead of equity investments. Whereas in Europe subordin...
What is structural subordination?
Structural subordination is subordination by virtue of the company group structure, where indebtedness incurred at the parent or holding levels in a corporate group is subordinated...
An equity instrument is any financial instrument that evidences the legal right of ownership in a company and where all the payments on the instrument are at the discretion of the...
Senior debt is debt that is unsubordinated to other debt of the borrower. It ranks ahead of other secured debt, unsecured debt and subordinated debt with regard to claim on the bo...
One component of the senior debt of a company is typically a revolving line of credit. Accounts receivable financing and inventory financing are the two most common types of senio...
A revolving credit (RC) is financing made available to a borrower by bank lenders up to a maximum amount that may be drawn down, repaid and re-drawn up to the preset limit over a f...
The revenue recognition principle calls for the recognition of revenue in the period when a sale takes place or a service is performed (i.e., when it is earned), regardless of when...
The revenue recognition principle calls for the recognition of revenue in the period when a sale takes place or a service is performed (i.e., when it is earned), regardless of when...
Retail leasing encompasses micro- and small-ticket leasing. Micro-ticket leasing involves the leasing of high-volume relatively low-price assets, such as office equipment, shop ma...
When a finance lease is terminated and the residual value is unguaranteed, the lessor will repossess the asset and may be unable to re-lease or sell it at its residual value. Resi...
