A lease is an agreement that transfers the right to use an asset for a specified period of time. Follow…
Any organization that is principally engaged in providing financial services to other organizations and households. This includes but is not…
An organization or part thereof (e.g., subsidiary or other operating unit) whose major activity is to raise or otherwise obtain…
Equity contracts are contracts that have a return, or portion of their return, linked to the price of a particular…
Equity includes common stock, preferred stock, fund shares, and portfolio investment in limited partnerships and hedge funds and funds of…
An entity that acquires or relinquishes securities for its own account (for trading, investment, or any other purposes) or invests…
Investment in which a resident of one country obtains a degree of influence over the management of a business enterprise…
Entities owned by national governments other than the United States and are established to promote economic development of sectors of…
A derivative contract is a financial instrument or other contract with all three of the following characteristics: It has: (a)…