on 2023/07/21 by alex1, []

Committee of representatives of the EU member states; chaired by the European Commission. Its task is to advise the Commission on matters relating to international accounting regulations. – Cf. ECB Monthly Bulletin, February 2004, p. 77 ff. Attention: The financial encyclopedia is protected by copyright and may only be used for private purposes without express […]

on 2023/07/21 by alex1, []

In older documents, the addition to an amount of money (money added to an amount), usually in connection with contract negotiations and auctions. – See action. 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 […]

on 2023/07/21 by alex1, []

Thought-out proposals aimed at coordinating the intentions of the executives – the management, the agency – of a bank or, more generally, of a company – with regard to financing (narrower concept) – with regard to the management of the company as a whole and – sometimes particularly emphasized in this context: of the workforce […]

on 2023/07/21 by alex1, []

Certificate in which the investor participates in the price increase of an underlying asset depending on the participation factor. – Losses of the underlying asset are cushioned up to an agreed threshold. If the underlying asset is quoted above the strike price at maturity, the investor receives the equivalent amount. If the underlying is below […]

on 2023/07/21 by alex1, []

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, either by payment in cash or by transfer of assets of the corporation. – Under FSAS 150, shares with a right […]

on 2023/07/21 by alex1, []

The change in share prices in an area or an industry within a certain period of time. – See shares market volatility, market risk, volatility risk. – Cf. ECB Monthly Report of March 2008, pp. 45 ff (share price volatility occasionally during the subprime crisis; overviews), Deutsche Bundesbank Monthly Report of February 2010, pp. 46 […]

on 2023/07/21 by alex1, []

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, following critical evaluations (worldwide!) of letters sent out, proceed as follows: – Presentation of adverse circumstances within the reporting period, – […]

on 2023/07/21 by alex1, []

Option offered by an insurance company to invest money contractually paid out under a life insurance policy in a fund on behalf of the customer. – The particular advantage here is that the investor can use a withdrawal arrangement to determine the amount and the period over which he wishes to receive payments from the […]

on 2023/07/21 by alex1, []

In the case of an engagement on the financial market, the losses incurred are balanced by profits made at the end (transactions that result in a zero net sum gain: nothing is gained and nothing is lost, in other words a break-even situation). Attention: The financial encyclopedia is protected by copyright and may only be […]

on 2023/07/21 by alex1, []

A former levy in cash to the upper ecclesiastical authority (diocese) on the part of those clergy who drew regular income from more than one salaried appointment (prebend; prepend), sometimes called table money. – One-time or ongoing payment by a monastery to redeem claims from a panisbrief (bread letter, food letter, lay lord’s prebend). – […]