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    Thin capitalisation control interest

    This is the measure of an entity's control over another entity. It includes both direct and indirect interests, and interests held by associate entities.

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    Thin capitalisation direct control interest

    This is the control interest an entity directly holds in another entity.

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    Thin capitalisation indirect control interest

    This is the control interest an entity holds in another entity through interposed entities.

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    Tier 1 capital

    Tier 1 capital as defined in the prudential standards.

    Total debt amount

    A total debt amount is one of the two amounts that must be calculated to determine a financial entity's safe harbour debt amount.

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    Last modified: 09 Mar 2016QC 48122