on 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 […]

on 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 […]

on 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/

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 […]

on 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 […]

on 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 […]

on 2023/07/21 by alex1, []

In Germany, stock corporations listed on the official market and regulated market – but not yet on the over-the-counter market – are required to inform the public about important changes in the financial or economic situation of their business area (corporate event). This requirement under Section 15, Paragraph 2 of the German Securities Trading Act […]

on 2023/07/21 by alex1, []

Term that entered the German language after 2000 and is also used by the ECB in its German-language publications – in linguistic terms, a „displacing Anglicism“ (replaced Anglicism) – for – an authority, an office. a department, – the executive bodies of a company (a bank) and – in a narrower sense, for the managing […]

on 2023/07/21 by alex1, []

In exchange parlance, agricultural products that are loaded and transported unpackaged, such as cereals, corn, or oilseeds (a collective expression for all the agricultural bulk goods like cereals, oil-containing seeds, or raw material for cattle fodder). – See agricultural commodities, food commodities, commodity funds, commodity price risk, speculation, futures contract, substitutability, commodity futures contract. Attention: […]

on 2023/07/21 by alex1, []

Security that grants the holder a certain share in the capital stock of an AG or KGaA. In the case of the – speaking quota share, the percentage is printed on the share certificate, – silent quota share, this is missing and is determined in accordance with the company’s respective valid rules. – Until 1998, […]