Legal definitions within Rule 501 of Regulation D which establish income and net worth levels enabling participation by individuals in various types of private placements conducted under Regulation D. Categories are also defined for various types of financial institutions. (see “Accredited Investor Questionnaire” for the specific categories and also “Accredited Investor Verification Guidelines”). Applicable to Investors in either debt or equity Regulation D private placements.”Where an interest or dividend/distribution obligation of the Borrower/ Issuer is not paid currently, but remains a future obligation for payment. It is said to have accrued and is added to the balance of previous payment obligations. Accruals are typically recorded on either a Cumulative or a Compounding basis. Relates to interest payments for debt and to dividend/distributions for preferred equity.:
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by [email protected] | Feb 22, 2019