Indulgence fee
The unchallenged principle in criminal law, according to which, in addition to punishment – for example, for theft – there must also be reparation – in this case, the return of the stolen property…
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8,220 veröffentlichte Finanz- und Wirtschaftsbegriffe in dieser Sprachkategorie.
Hedge level
In the case of a certificate, the lower threshold defined at the time of issue (absolute value or percentage of the reference value), which may not be reached or undercut in order to preserve…
Absorptive capacity
In terms of the financial market, the ability of consumers to absorb offered products into their portfolios. If the supply of securities exceeds investor demand to a large extent, this is also referred to…
Desisting money; termination pay, severance payment; emancipation payment
Payment made by someone who withdraws from a contract (not synonymous with contrition money). – Usually a one-time payment to employees who voluntarily leave an employment contract, also referred to in this context as…
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In financial jargon, the departure of a debtor without leaving a new address (to move with no forwarding address leaving a debt unpaid). Institutions protect themselves against this mainly by requiring a guarantee from…
Churn rate. The number of customers a company loses over a specific period of time
In general, the number of customers a company loses in a specific period (in its broadest sense: the number of customers moving out over a specific period of time). – In the case of…
Poaching payment
A sum paid to individuals (such as top managers, football players, musicians, theater people) when they leave their contract and enter the service of the payer. – The boundary between enticement money and welcome…
Settlement (execution; settlement; resolution)
In the financial market, the process of completing an order to buy or sell securities. – In payment transactions, the actual fulfillment of a payment order, namely the transfer from the sending bank to…
Settlement confirmation
In the financial market, the secure, legally valid declaration (usually transmitted electronically today) by a contracting party that a transaction has been executed. In the absence of this, a transaction may be subject to…
Accrual principle; to accrue = to increase or accumulate; commonly used in reference to depreciation, expense, income, interest and other accounting factors
In general, according to this basic rule, business transactions are always recognized in the period to which they are attributable and reported in the period-end financial statements (balance sheet). In other words, they are…