Inflation Phenomenon
A sustained rise in the general level of prices, which reduces the purchasing power of money. Inflation is considered one of the major challenges facing monetary and fiscal policy.
Global Economic Circumstance
It refers to the overall economic conditions at the global level, influenced by factors such as inflation, unemployment, and monetary policies — and it directly impacts local markets.
Financial Circumstance
The financial situation that an individual or an institution is in over a specific period of time. It includes liquidity, income, and liabilities, and is used to assess the ability to repay obligations and to inform financing decisions.
Private Offering
For the purposes of the Rules on the Offer of Securities and Continuing Obligations, it means an offer of securities that falls within one of the offering cases set out in Article Eight of the Rules on the Offer of Securities and Continuing Obligations. For the purposes of the Investment Funds Regulations, it means an […]
Restricted Offering
As set out in Article Nine of the Rules on the Offer of Securities and Continuing Obligations.
Related Party
For the purposes of the Rules on the Offer of Securities and Continuing Obligations, it means the following:
Initial Public Offerings (IPOs)
This is the process of offering the shares of a private company for public trading on the capital market for the first time, with the aim of raising capital from investors and broadening the shareholder base. It’s considered a strategic step toward growth and greater transparency.
Depletion method
One of the methods of depreciating fixed assets used in accounting based on the accrual principle, and it is used to depreciate oil and gas fields.
Depreciation Method
Several methods can be followed in depreciating fixed assets, such as the straight-line method, the declining balance method, and many other methods.
Equity Method
An accounting method employed by an investor who owns between 20% and 50% of a company’s common shares with voting rights. It may also be utilized instead of the cost method when the investor’s ownership percentage is less than 20% but they possess significant influence over the company. Furthermore, this method is applied in lieu […]