This article throws light upon the top five forms of financial lease. The forms are: 1. Sale and Leaseback 2. Direct Leasing 3. Leveraged Lease 4. Straight Lease and Modified Lease 5. Primary and Secondary Lease. Financial Lease: Form # 1. Sale and Leaseback: A sale and leaseback arrangement involves the sale of an asset already owned by a firm [...]
This article throws light upon the top six characteristics of equity shares. The characteristics are: 1. Maturity 2. Right to Income 3. Claim on Assets 4. Voting Rights 5. Pre-emptive Right 6. Limited Liability. Equity Shares: Characteristic # 1. Maturity: Equity shares provide permanent capital to the company and cannot be redeemed during the life time of the company. Under [...]
This article will help you to differentiate between Shares and Debentures. Difference # Shares: 1. A share is a part of owned capital. 2. Shareholders are paid dividend on the shares held by them. 3. The rate of dividend depends upon the amount of divisible profits and policy of the Board of Directors. 4. Dividend on shares is a charge [...]