English

Generally, a market strategy (especially of hedge funds) in which, in the opinion of management, undervalued (traded below its “real” value) stocks are bought while shorting overvalued stocks. Such a policy is considered to…

Generally, an economic hardship that persistently determines the living situation. It is usually distinguished an – absolute poverty (destitution), in which basic human needs such as water, food, clothing, shelter, health care and schooling…

Person responsible for the accounting activities of a company (the corporate officer responsible for the firm’s accounting activities). – See Audit. Attention: The financial encyclopedia is protected by copyright and may only be used…

In the commodity futures market said of well-funded futures traders who buy contracts on a larger scale. – If, on the other hand, these strong hands sell commodity futures contracts, this is called a…

Another name for European banking supervision, which has been based at the ECB since 2014. – The term “supervisory mechanism” has been criticized by linguists as inappropriate and incorrect because of the word element…

Unless otherwise defined in financial terminology, to allocate costs, fees, premiums, etc. between buyer and seller on the basis of proportional distribution; in general, to divide a sum of money proportionately. – See Banking…

Unless otherwise defined, the ratio of a bank’s administrative burden to its operating income. The ratio is considered an important indicator for assessing the efficiency (ratio of costs to performance) and productivity (ratio of…

Generally, any contract that provides a regular stream of income in return for an initial payment. – In the case of an investment, the sum of the (annual) repayment portion and the interest rate.…

If two currencies are accepted in business transactions (e.g. in border regions), experience shows that the money judged to be better (= more stable in value) is hoarded and, if possible, the money judged…

Unless otherwise explained, this refers to the payment of money or the granting of financial benefits, such as tax exemption, to individuals, such as top managers of the financial industry, or to companies, in…