Weil restructuring partner Kelly DiBlasi and associate Alex Cohen discuss preferred equity issuances in liability management ...

The flexibility of an equity instrument can provide an opportunity to participate in the equity upside of a growing company in a single investment with the debt-like returns of a PIK-instrument.

Equity instruments include domestic and foreign common stock, preferred stock, depositary receipts, equity swaps (including single-name, index, and basket swaps), options, ...

Robinhood CEO Vlad Tenev says it’s not “entirely relevant” that the platform’s OpenAI and SpaceX stock tokens aren’t ...

Convertible debt is an example of a “hybrid instrument,” a term used to describe a host instrument, in this case debt, that includes an embedded feature, such as the right to convert to equity.

Equity-Based Instruments. Equity-based instruments represent ownership of a certain company. Shares allow investors to claim a share (hence the name) of the company’s assets and profits.

In most cases where equity is desired, it will be clear that holding a partnership instrument denominated as equity is sufficient to make the holder a “partner” for tax purposes.

The Financial Accounting Standards Board issued ASU 2020-06, Accounting for Convertible Instruments and Contracts in an Entity’s Own Equity, in August 2020.ASU 2020-06 simplifies an issuer’s ...