certificate of participation

certificate of participation
сертификат участия

English-russian accounting dictionary. 2014.

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Смотреть что такое "certificate of participation" в других словарях:

  • certificate of participation — ( COP) Undivided proportionate interests in the future lease payments made by the municipal lessees/issuers. Investors owning COPs own the right to receive a portion of the payments arising from the lease, but do not own debt of the lessee.… …   Financial and business terms

  • certificate of participation — 1. : a certificate issued by some forms of investment trust evidencing a proportionate equitable interest of the holder in securities held by the issuing concern 2. : a certificate of membership in a pension plan issued by the trustee who holds… …   Useful english dictionary

  • Certificate of Participation - COP — A type of financing where an investor purchases a share of the lease revenues of a program rather than the bond being secured by those revenues. The authority usually uses the proceeds to construct a facility that is leased to the municipality,… …   Investment dictionary

  • certificate — /sartifakat/ A written assurance, or official representation, that some act has or has not been done, or some event occurred, or some legal formality has been complied with. A written assurance made or issuing from some court, and designed as a… …   Black's law dictionary

  • certificate — /sartifakat/ A written assurance, or official representation, that some act has or has not been done, or some event occurred, or some legal formality has been complied with. A written assurance made or issuing from some court, and designed as a… …   Black's law dictionary

  • certificate of attendance — cerˌtificate of atˈtendance noun [countable] an official document that shows you have attended a course: • Delegates will receive a certificate of attendance on completion of the course. * * * certificate of attendance UK US noun [C] (plural… …   Financial and business terms

  • Participation Certificate —    These US certificates represent an interest in mortgage loans. The buyer receives the cash flows and is the owner, but the seller remains the mortgagee of record. In Switzerland, a participation certificate is a non voting form of equity… …   Financial and business terms

  • Participation mortgage — A participation mortgage or participating mortgage is a mortgage, or sometimes a group of them, in which two or more persons have fractional equitable interests. In this arrangement the lender, or mortgagee, is entitled to share in the rental or… …   Wikipedia

  • Participation Mortgage — A participation mortgage is a type of mortgage that allows the lender to share in part of the income or resale proceeds. The lender participates in the income of the mortgaged property beyond a fixed return, or receives a yield on the loan in… …   Investment dictionary

  • Leaving Certificate Mathematics — is the second and final phase of mathematics education at secondary level in the Republic of Ireland. Following on the Junior Certificate mathematics curriculum, it is designed as a two year course of study at one of three levels: foundation,… …   Wikipedia

  • Junior Certificate — The Junior Certificate is an educational qualification awarded in Ireland by the Department of Education to students who have successfully completed the junior cycle of secondary education, and achieved a minimum standard in their Junior Cert.… …   Wikipedia


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