個案資料
了解個案內容與學習目標，選擇授課教師及使用課程。
Note on Income Trusts
內容大綱
Income Trust units are publicly traded equities with unique financial and structural attributes that differentiates them from common shares. Since the mid-1990s, income trusts have experienced substantial growth in popularity among both retail and institutional investors and have become a significant fixture in Canadian capital markets. They provide an option for issuers seeking capital and investors seeking attractive returns during otherwise turbulent market conditions. This note provides a description of how income trusts are structured and priced.