A Swiss Federal Council report containing recommendations on improving financial market stability requires further evaluation, including with respect to the design of future additional tier 1 capital instruments, say Stefan Kramer, Benedikt Maurenbrecher, and Daniel Hulmann of Homburger
Fair Value Measurement of Equity Securities Subject to Contractual Sale Restrictions, which stipulates that a contractual restriction on the sale of an equity security should not be considered part of. | May 25, 2023