ONTOLOGY EXPLORER
certificate of participation
<https://spec.edmcouncil.org/fibo/ontology/SEC/Debt/Bonds/CertificateOfParticipation>
プロパティと値
| プロパティ | 値 |
|---|---|
| type | Class |
| label | "certificate of participation" |
| subClassOf | DebtInstrument |
| definition | "debt instrument evidencing a pro rata share in a specific pledged revenue stream, usually lease payments by the issuer that are typically subject to annual appropriation" |
| abbreviation | "COP" |
| explanatoryNote | "A certificate of participation (COP) is 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 certificate generally entitles the holder to receive a share, or participation, in the payments from a particular project. The payments are passed through the lessor to the certificate holders. The lessor typically assigns the lease and the payments to a trustee, which then distributes the payments to the certificate holders." |
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