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Private equity
Activities involving the acquisition of equity interests and the subsequent placement with specific counterparties without offering them for sale to the public.

Rating
A rating of the quality of a company or its issues of debt securities on the basis of the soundness of the company’s finances and its prospects.

Rescheduled loan
Account for which the Bank has agreed a longer period of repayment for a debtor, renegotiating the exposure at lower than market rates.

Risk free rate
Rate of interest on a risk free asset. It practice it is used to refer to the interest rate on short term government securities even if they cannot be considered risk free.

Risk weighted assets
A figure obtained by multiplying the total supervisory capital requirements (credit risks, market risk and other prudential requirements) by a coefficient of:

- 14,3 for companies belonging to banking
  groups;
- 12,5 for banking groups (consolidated) and
  companies that do not belong to banking
  groups.



Securitisation
Sale of debts or other financial assets that are not negotiable instruments to a special company (special purpose vehicle) whose sole business is to perform those operations and to convert those loans or assets into securities traded on secondary markets.

Senior
In a securitisation operation it is the tranche with the highest level of privilege in terms of priority for remuneration and repayment.

Servicer
In securitisation operations, it is a company which continues to manage the debts or assets subject to securitisation on the basis of a special servicing contract after they have been sold to the special purpose vehicle responsible for issuing the securities.

Spread
This term normally refers to:

- the difference between two interest rates;
- the difference between the buying (bid)
  price and the selling (asking) price in
  securities trading;
- the premium that the issuer of securities
  recognises in addition to a reference rate.



Stock Options
Term used to refer to options offered to the managers of a company which allow them to purchase shares in the company at a set price.

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