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Adaptation Fund and Adaptation Fund (also in German)
on
2023/07/21 by
alex1, []
A separate estate established under the Kyoto Protocol, an agreement on climate protection signed by 167 signatory states on December 11, 1997, to raise capital to compensate for environmental damage. The fund is financed primarily by a two percent levy on sales of air pollution certificates (emission certificates, carbon credits) traded worldwide under the Clean […]
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After-sales service (also referred to in German, less frequently as supplementary customer services)
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2023/07/21 by
alex1, []
In the case of banks, especially supplementary services after the sale of financial products, such as ongoing communication on the price development of an asset. – See Advance Letter. Attention: The financial encyclopedia is protected by copyright and may only be used for private purposes without express consent! University Professor Dr. Gerhard Merk, Dipl.rer.pol., Dipl.rer.oec. […]
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Agricultural commodities (soft commodities, often just softs)
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2023/07/21 by
alex1, []
In the language of finance, (listed; market-listed, exchange-traded) key agricultural products, such as primarily grains, soybeans, and meat, which form the preferred underlying of corresponding derivative financial products. – See agricultural product, agribulk, basket certificate, cash crop, financialization, option. agricultural commodities, option, spread, commodity-based, theme certificate, wagon. – See ECB Monthly Bulletin, June 2010, pp. […]
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Share, golden (golden share)
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2023/07/21 by
alex1, []
Share in a company that carries with it certain special rights. As a rule, a state owns these special shares. In Europe – except Germany – this mostly concerns former state-owned companies that have been transferred into private ownership. As a rule, the golden share here prevents individual shareholders from increasing their stake in the […]
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Share capital
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2023/07/21 by
alex1, []
The nominal value (as opposed to the market value) of all issued shares of a stock corporation, regardless of whose hands they are in (the capital of a company which is represented by shares, regardless the distribution of the shares). – The circulation of shares in a country; for Germany, shown in the statistical section […]
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Circulation of shares (US
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2023/07/21 by
alex1, []
stocks): The value of shares issued by issuers domiciled in Germany is recorded statistically by Deutsche Bundebank and published in the respective monthly report in the statistical section under the heading „Capital market“ with multiple breakdowns. Attention: The financial encyclopedia is protected by copyright and may only be used for private purposes without express consent! […]
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Flat rate [withholding] tax
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2023/07/21 by
alex1, []
A uniform tax rate on – all types of capital gains (especially interest and dividends) and – gains from the sale of financial products. – Experience shows that (which is generally neglected in financial theory models) the tax burden of an investment plays a decisive role (if not often the only one). Therefore, all issues […]
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Sales financing
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2023/07/21 by
alex1, []
A seller who – lends money on his own sales – by deferring the purchase price (grants a respite for payment) does not engage in credit business, even if – he obtains interest on the respite credit. – Thus, this type of financing does not require a license and is not subject to control by […]
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Depreciation, tax (capital allowance)
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2023/07/21 by
alex1, []
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 consent! University Professor Dr. Gerhard Merk, Dipl.rer.pol., Dipl.rer.oec. Professor Dr. Eckehard Krah, Dipl.rer.pol. E-mail address: info@ekrah.com https://de.wikipedia.org/wiki/Gerhard_Ernst_Merk https://www.jung-stilling-gesellschaft.de/merk/ https://www.gerhardmerk.de/
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Abtrag (half-year duty, deportus)
on
2023/07/21 by
alex1, []
In older documents, the payment that the clergyman (prebendary) assigned to a position (Pfründe; prebend) had to hand over to the church leadership; usually half of the fruits of the first year. – See absentee money, annuities, restitution, table money, vocation money. Attention: The financial encyclopedia is protected by copyright and may only be used […]