All items not materially, i.e. physically tangible. These include for instance licenses, software, rights, patents and goodwill. Forming part of a company´s non-current assets, they are shown on the asset side of the balance sheet.
Interest cap
Option transaction in the form of a contractually fixed individual agreement which limits the risk of interest rate fluctuations by fixing a variable rate of interest against payment of a premium.
Interest rate swap
An agreement between two parties to exchange different, predefined interest payments in one currency within the period fixed under the agreement. No liquid assets are exchanged. The swap partners merely take over each other's interest-payment obligations so that the original repayment and interest-payment obligations to their creditors remain the same for each party.
Isobutylene
Oleofinic compound. Raw material for MTBE (to increase the octane level in petrol) and a comonomer for plastics.
Isomerization
Selective conversion of one isomer (chemical compound) into another.
