English

Unless otherwise defined on the financial market, the date on which an agreed transaction is settled in terms of payment. This is usually the second day after the trade date. Attention: The financial encyclopedia…

Unless otherwise defined in the financial market, the date on which a transaction is agreed to by two business partners. – See settlement day. Attention: The financial encyclopedia is protected by copyright and may…

The risk that a general deleveraging process will put overall asset prices under pressure. This reduces the fair value of the assets reported in the balance sheet and equity declines. In the course of…

Abschreiber (amortisation, writedown; write-off; rejection): According to IAS (35.5, 38.7), the systematic and regular write-down of an asset over its projected life. According to EU regulations, depreciation is generally calculated on a straight-line basis.…

Decision-making body to be established on the basis of Article 114 TFEU at the beginning of 2015 that can order the resolution of failing institutions. Decision-making is transferred from the national to the European…

In older documents, an expression for the confirmation of payment. – See receipt. Attention: The financial encyclopedia is protected by copyright and may only be used for private purposes without express consent! University Professor…

Nachbesprechung): Unless otherwise defined, an internal bank meeting at which the results of transactions are discussed critically. The term seems to have entered the financial language from the military vocabulary. – See audit, super…

In the jargon of institutions, a colleague who handwrites important documents with remarks that no one – and often enough not even he/she – can decipher later. – See airbag, all-rounder, autonomously acting unit,…

Share in a stock corporation that – on a certain date or – upon the occurrence of a certain event – such as: The share is contractually subject to mandatory redemption by the corporation,…

Assets of a capital management company invested primarily in equities (a type of mutual fund that invests shareholder money predominantly in ownership of publicly traded businesses by buying common shares). – See equity price…