NISM Series II A : Registrars to an Issue and Share Transfer Agents - Corporate Exam Notes

Page 26 Of 136

Go to:

  • Long-term debt: Bonds with maturities exceeding one year, up to 30 years or more.
  • Short-term debt: Includes money market instruments with maturities less than one year.
  • Credit rating agencies: SEBI-registered agencies assess the creditworthiness of debt issuers.
  • Interest expense: Coupon payments are treated as expenses before calculating taxable profits.
  • Debt covenants: Terms in debt agreements that protect lenders’ interests.

NISM RTA Corporate

Copyright 2025 - MODELEXAM MODELEXAM®