English

Unless otherwise defined, as a business accounting term, all assets that can be converted directly, in the short term, into cash by sale. These include, in particular, checks, (discountable) bills of exchange, floating-rate bonds…

In the wake of the Enron scandal in 2001, a term used to describe the fact that accounting does not reflect the course of business, as it should, but rather determines it. – Enron…

Formerly a payment for making a feudal estate (fiefdom, feudal tenure) in its entirety or parts of it (arable land) hereditary estate (= allod, from Latin ALLODIUM: freehold). – See Befreiungsgeld, Freikaufgeld, Frongeld, Zinser.…

A law enacted in Germany in 2001. According to this law, pension fund investments lead to a substantial improvement in returns, primarily because – contributions are made from tax-free income, – interest receivable remains…

In September 2006, the hedge fund Amaranth Advisors LLC lost a good USD 6 billion within one week due to bad speculation on the futures market for natural gas. The reason for the loss…

In older documents, the invalidation (annulment, nullification) of a security in general and a bill of exchange in particular. Attention: The financial encyclopedia is protected by copyright and may only be used for private…

In Germany, Section 20a of the German Securities Trading Act (WpHG) prohibits the provision of incorrect information about circumstances that are material to the valuation of assets. Nor may circumstances relevant to valuation be…

An amount paid by a buyer to a seller as a sign of completion of the transaction (a partial payment made to evidence good faith that the buyer will complete the purchase transaction at…

The allocation (monitored on an ongoing basis) of a portfolio or the assets of an investment management company according to – different types of investments (such as equity investments, financial instruments, real estate, precious…

A term commonly used in Switzerland for the assets of a capital management company and also officially introduced in the 1995 Investment Fund Act (IFA). Attention: The financial encyclopedia is protected by copyright and…