1 A B C D E F G H I J K L M N O P Q R S T U V W


A transaction for which an underlying asset is re-leased by a lessee (‘intermediate lessor’) to a third party, and the lease (‘head lease’) between the head lessor and lessee remains in effect.





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Subordinated instrument

A financial instrument which ranks lower in priority than other financial instruments when there is a claim upon the company which issued it.






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