Accretion
The change in the price of a bond bought at a discount between the original price and the par value of the bond. – In relation to a company, also said of the increase…
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8,220 veröffentlichte Finanz- und Wirtschaftsbegriffe in dieser Sprachkategorie.
Share, yielding (income share)
A share in a company that traditionally pays out most of its profits to shareholders in dividends. – See cash cow. Attention: The financial encyclopedia is protected by copyright and may only be used…
Share trading (share transactions)
The sale and purchase of shares through all distribution channels. – The ECB publishes detailed statistics on the issue and turnover of listed shares in the euro area. – For information on the collection…
Share split (US
stock split): The division of a share into two (rarely also: several) securities (each share is subdivided, thus the par value is also partitioned in the same relation). The reason for such a measure…
Letter to shareholders (US. stockholders)
Interim report by the Board of Management sent out by stock corporations to shareholders (and the business press), usually on a quarterly or semi-annual basis. According to critical evaluations (worldwide!The majority of the communications,…
Depreciation, tax (capital allowance)
The amount which the relevant tax authorities allow a company to deduct from its taxable income. Attention: The financial encyclopedia is protected by copyright and may only be used for private purposes without express…
Dismissal payment
In the shipping business, this refers to the dismissal payment that a shipman receives when his employment contract is terminated. It is usually in the amount of a net monthly pay, see § 65…
Resolvability (resolution regime)
Term incorporated into regulatory language after 2010. It refers to the precautions taken in the event that a systemic bank becomes distressed. In principle, resolution should take place in such a way that –…
Accounting Task Force (also in German)
In connection with Basel II, a body whose main task is to harmonize banks’ accounting for regulatory purposes. It also develops guidelines on auditing and thus also on the quality of banks’ auditing departments.…
Premium (agio, premium)
Generally, a sum to be added to a given amount. – See premium, pagament, allowance, co-payment. Attention: The financial encyclopedia is protected by copyright and may only be used for private purposes without express…