subsidiary law
121related party transaction — In the context of the Listing Rules, a transaction between a listed company and a related party of that company. Chapter 11 of the Listing Rules regulates these transactions. Related links class tests related party …
122significant influence — In the context of a joint venture, an associate is an entity (other than a subsidiary) in which another entity (the investor) has a participating interest and over whose operating and financial policies the investor exercises a significant… …
123solo consolidation — A reporting treatment that the Financial Services Authority may grant for capital adequacy reporting and is a substitute for reporting on a non consolidated basis. The aim is to include in the consolidation only those subsidiaries that have a… …
124cash box placing — United Kingdom A method of raising cash from the issue of equity securities which is characterised for Companies Act 2006 purposes as an issue for non cash consideration. A cash box structure allows an issuer to issue new shares under the… …
125seasoned issuer — USA An issuer eligible to use Form S 3 to register primary offerings of securities on its behalf, on behalf of its majority owned subsidiary or on behalf of its parent. Issuers of asset backed securities registered on Form S 3 are classified as… …
126collateral documents — USA Also known as security documents. The loan documents in a secured loan transaction which secure the borrower s obligations to the lender under the loan agreement. Collateral documents include any documents granting a security interest in… …
127security documents — USA Also known as collateral documents. The loan documents in a secured loan transaction which secure the borrower s obligations to the lender under the loan agreement. Collateral documents include any documents granting a security interest in… …
128Fitch — USA Fitch Ratings, a subsidiary of Fimalac SA (a French international business support services group), is a rating agency that ranks the credit worthiness of borrowers by rating their debt or other securities using a standardized ratings scale.… …
