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Agricultural commodities (soft commodities, often just softs)
on
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
on
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)
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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 […]
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Resolution authority and resolution board (SRB)
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2023/07/21 by
alex1, []
Body established as part of the Single Resolution Mechanism. In the event of a bank failure, the resolution authority ensures the orderly restructuring or liquidation of the institution concerned across national borders. As with the new EU banking supervision, the national authorities of the member states remain responsible for smaller institutions. The decision-making procedure is […]
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Acid ratio (also referred to in German)
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2023/07/21 by
alex1, []
Unless otherwise defined, the ratio of an economic entity’s assets that are immediately convertible into cash to its current liabilities (promptly liquidatable assets divided by current liabilities); sometimes also called first-degree liquidity. – See liquidity ratio, risk capacity, quick ratio, cash fund. Attention: The financial encyclopedia is protected by copyright and may only be used […]