The Classification of Debt and Equity

Journal
Kok, R.
Netherlands
Finance and Capital Markets (formerly Derivatives & Financial Instruments) 2014 (Volume 16), No. 4
PriceUSD 45

The author analyses the classification of an instrument as debt or equity from a Dutch perspective. It can be expected that the insights gained from this discussion of the Dutch approach to the classification question, will also be useful for other jurisdictions.