Unit Trust
A unit trust is a collective investment scheme where investors pool funds to invest in diversified assets such as stocks, bonds, or property. Each investor holds units representing their share of the portfolio. It offers professional management and risk diversification.
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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…
Upstream Transaction
An upstream transaction occurs when a subsidiary sells goods or services to its parent company. In consolidated financial statements, unrealised…
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