Examlex
List two of the four antigroup roles.
Bond Ratings
Assessments by rating agencies that evaluate the creditworthiness of a bond issuer and the likelihood that it will meet its obligations.
Default Risk
The likelihood that a borrower will fail to meet the obligations of a debt agreement.
Financing Lease
A lease in which the lessee effectively acquires ownership of the leased asset. Also called a capital lease. Accounted for by showing the leased asset on the balance sheet offset by a liability representing the obligation to make future lease payments. Compare with Operating lease.
Balance Sheet
An accounting report displaying the financial condition of a business, including what it owns, owes, and the equity held by shareholders on a given date.
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