Examlex
The bifurcation of the proceeds from the issue of a complex financial instrument between debt and equity components will be the same, regardless of whether or not the conversion is mandatory.
Note Receivable
A financial asset representing a written promise for a debtor to pay a specified sum of money to the creditor on a demand or at a future date.
Financing Activities
Activities that result in changes in the size and composition of the equity capital or borrowings of the entity, reflected in its cash flows.
Principal Collection
refers to the portion of payments received that goes towards reducing the outstanding principal balance of a loan.
Equipment Purchase
Equipment purchase refers to the acquisition of physical assets, such as machinery or tools, necessary for a company to operate and produce goods or provide services.
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