- Industry: Financial services
- Number of terms: 73910
- Number of blossaries: 1
- Company Profile:
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Issued share capital less the par value of shares that are held as the company's treasury stock.
Industry:Financial services
An employee stock option that does not satisfy IRS qualifying rules and therefore is liable for taxation upon exercise .
Industry:Financial services
A bond that has not been rated by a large rating agency, usually because the issue is too small.
Industry:Financial services
An option traded off-exchange, as opposed to a listed stock option. The OTC option has a direct link between buyer and seller, has no secondary market, and has no standardization of striking prices and expiration dates. See also Secondary Market.
Industry:Financial services
In the case of default, the lender has ability to claim assets over and above what the limited partners contributed.
Industry:Financial services
Apples mainly to convertible securities. Difference between how much common stock one party must sell and the other wishes to buy for the same amount of convertible in a swap.
Industry:Financial services
A loan taken by limited partners used to finance their portion of the partnership, which is secured by their ownership in the venture.
Industry:Financial services
A limitation on the FTC equal to foreign source income times US tax on worldwide income divided by worldwide income.
Industry:Financial services
A one-time expense or credit shown in a company's financial statement.
Industry:Financial services