Foreign Currency Convertible Bond (FCCB)
A foreign currency convertible bond is a special type of bond issued in a currency other than the home currency. In other words, companies… Read Article
Euro Issues
Euro issue is a name given to sources of finance or capital available to raise money outside the home country in foreign currency. The… Read Article
External Commercial Borrowing (ECB)
An external commercial borrowing (ECB) is an instrument used in India to facilitate Indian companies to raise money outside the country in foreign currency.… Read Article
Drawing Power v/s Sanctioned Limit
The sanctioned limit is the total exposure that a bank can take on a particular client for facilities like cash credit, overdraft, export packing… Read Article
Advantages and Disadvantages of Fund Flow Statement
There are various advantages and disadvantages of the fund flow statement. One should consider them before forming any view of the sources and uses… Read Article
Arbitrage Pricing Theory
Arbitrage Pricing Theory (APT) is an alternate version of the Capital Asset Pricing Model (CAPM). This theory, like CAPM, provides investors with an estimated… Read Article
Variance Analysis
What is Variance Analysis?Variance Analysis deals with an analysis of deviations in the budgeted and actual financial performance of a company. The causes of… Read Article
Net Profit
Net Profit is a measure of the profitability of the company after taking into consideration all costs incurred during an accounting period. Other names… Read Article
Mortgage Vs. Hypothecation – Similarities and Differences
Mortgage and hypothecation are generally used to explain charges on assets secured for any loan. In both cases, the ownership lies with the borrower,… Read Article
Limitations of Budgeting
Budgeting is an important exercise that is followed in almost all organizations. Although budgeting has a lot of advantages, it has a few limitations,… Read Article
Capital Budgeting – Advantages and Disadvantages
Capital budgeting revolves around capital expenditures, including large inflow and outflow of money to finance investment projects. It is a process by which a… Read Article