Category: Sources of Finance

Lessor and Lessee

Lessor and Lessee are two parties to a lease agreement. An agreement or a contract by which the owner (lessor) of a specified asset grants permission to another party …

Factoring

Definition of Factoring Factoring is a financial service in which the business entity sells its bill receivables to a third party at a discount in order to raise funds. …

Convertible Bonds

A convertible bond is a type of debt instrument which also has equity-like features. It can be converted into the shares of the issuing company at a later date …

Bonus Share

Bonus shares are the additional shares given to the current shareholders of the company free of cost, in proportion to their existing shareholding. Such an event is called a …