Home > Glossary > U > Underwriting Commission
Illustration

Underwriting Commission

Underwriting commission is the fee paid to underwriters for assuming the risk of buying and reselling securities or insurance policies. In accounting, it is recorded as an expense by the issuing company and forms part of the cost of raising capital.

More Items

Ultimate Beneficial Owner (UBO)

Under UAE Cabinet Resolution No. 58 of 2020, companies must maintain a register identifying individuals who ultimately own or control 25% or more of the company,…

Utilization Rate

Utilization rate measures how effectively a company uses its available resources, such as labour hours or machinery capacity. It is…

Usury

Usury refers to the practice of charging excessively high interest rates on loans beyond legally permitted limits. While primarily a…