English

The deduction from a sum (the amount lowered; a reduction). – An advance on a payment to be made. – See net. Attention: The financial encyclopedia is protected by copyright and may only be…

Former fee for the maintenance of the hanging lamp (= traffic light; from AMPULLA = oil vessel, oil light) at the altar in front of the tabernacle in (Catholic and Orthodox) churches (eternal light;…

At an institution, analysts’ compensation must be segregated from the income and any bonuses of other employees if conflicts of interest are to be feared. – Cf. BaFin Annual Report 2007, p. 148 (new…

The disintegration of the venerable accounting firm Arthur Anderson in the U.S. in 2004. The globally active firm had destroyed two tons of files of the floundering energy giant Enron in 2001, was therefore…

Investors participate in a limited partnership as limited partners (partners liable to a fixed amount) or as trustors via a limited partner in trust (company at limited partners). The limited partnership buys and sells…

(Large) investors find too few (normal, healthy) offers on the financial market and as a result turn to more fraught with risks; their risk appetite increases and with it the risk of suffering losses…

Statutory regulations for insurance companies relating to the composition of security assets. – Cf. BaFin Annual Report 2007, pp. 78 ff. (new regulations as of year-end 2007), BaFin Annual Report 2008, pp. 85 ff.…

A description of how investors in the form of households, companies and institutions invest money, in the form of – theoretical models that show how this could be done in the best possible way…

A bond-related financial derivative. Basically, it is a – bond where the redemption is linked to the price of another financial instrument. However, the issuer – divides the issue into two tranches. – The…

A bond that, according to the contract, – must be serviced by the issuer until the end of the agreed term (the bond cannot be called, no matter what the interest rate is) and…