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on 21-Mar-2016 (Mon)

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Annotation 1328809381132

#fixed #income
Affirmative covenants enumerate what issuers are required to do, whereas negative covenants specify what issuers are prohibited from doing.
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Covenants
3.1.5. Covenants Bond covenants are legally enforceable rules that borrowers and lenders agree on at the time of a new bond issue. An indenture will frequently include affirmative (or positive) and negative covenants. Affirmative covenants enumerate what issuers are required to do, whereas negative covenants specify what issuers are prohibited from doing. <body><html>



Annotation 1328812526860

#derivatives
risk management is the process by which an organization or individual defines the level of risk it wishes to take, measures the level of risk it is taking, and adjusts the latter to equal the former. Risk management never offers a guarantee that large losses will not occur, and it does not eliminate the possibility of total failure.
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es abound about how poorly these companies managed risk. Such stories are great attention grabbers and a real boon for the media, but they often miss the point that risk management does not guarantee that large losses will not occur. Rather, <span>risk management is the process by which an organization or individual defines the level of risk it wishes to take, measures the level of risk it is taking, and adjusts the latter to equal the former. Risk management never offers a guarantee that large losses will not occur, and it does not eliminate the possibility of total failure. To do so would typically require that the amount of risk taken be so small that the organization would be effectively constrained from pursuing its primary objectives. Risk taking is inh



Annotation 1328814361868

#fra-introduction
Ideally, for an established company, the analyst would like to see that the primary source of cash flow is from operating activities as opposed to investing or financing activities
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Parent (intermediate) annotation

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t necessarily when cash is received, and expenses are reported when incurred, not necessarily when paid. The cash flow statement presents another aspect of performance: the ability of a company to generate cash flow from running its business. <span>Ideally, for an established company, the analyst would like to see that the primary source of cash flow is from operating activities as opposed to investing or financing activities.<span><body><html>

Original toplevel document

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method of reporting cash flows from operating activities discloses major classes of gross cash receipts and gross cash payments. Examples of such classes are cash received from customers and cash paid to suppliers and employees. <span>The indirect method emphasizes the different perspectives of the income statement and cash flow statement. On the income statement, income is reported when earned, not necessarily when cash is received, and expenses are reported when incurred, not necessarily when paid. The cash flow statement presents another aspect of performance: the ability of a company to generate cash flow from running its business. Ideally, for an established company, the analyst would like to see that the primary source of cash flow is from operating activities as opposed to investing or financing activities. The sum of the net cash flows from operating, investing, and financing activities and the effect of exchange rates on cash equals the net change in cash during the fiscal year. For Volks