on 2023/07/21 by alex1, []

stock] stock barter): The acquisition of a company by compensating shareholders of the company to be acquired (target company) with shares (more rarely also with other securities) of the acquirer (bidder). – In Germany, the German Securities Acquisition and Takeover Act (Wertpapiererwerbs- und Übernahmegesetz) has governed this exchange since 2002. Under this Act, the bidder […]

on 2023/07/21 by alex1, []

Generally, the sale of a good (merchandise or service) in the market (selling merchandises or services in return for money in the market). – See contribution margin, revenue, inventory investment, sales. Attention: The financial encyclopedia is protected by copyright and may only be used for private purposes without express consent! University Professor Dr. Gerhard Merk, […]

on 2023/07/21 by alex1, []

Abschreiber (amortisation, writedown; write-off; rejection): According to IAS (35.5, 38.7), the systematic and regular write-down of an asset over its projected life. According to EU regulations, depreciation is generally calculated on a straight-line basis. – The derecognition of – a receivable when it has been determined to be irrecoverable (the act of cancelling an uncollectable […]

on 2023/07/21 by alex1, []

In financial jargon, the departure of a debtor without leaving a new address (to move with no forwarding address leaving a debt unpaid). Institutions protect themselves against this mainly by requiring a guarantee from suspicious customers. Attention: The financial encyclopedia is protected by copyright and may only be used for private purposes without express consent! […]

on 2023/07/21 by alex1, []

In the financial market, the secure, legally valid declaration (usually transmitted electronically today) by a contracting party that a transaction has been executed. In the absence of this, a transaction may be subject to very high risks, especially in the credit derivatives market. – See settlement department, book profit, closing, European Master Agreement, closing slip, […]

on 2023/07/21 by alex1, []

In the language of German supervisory law, loans to related persons and institutions that are to be taken into account when determining a bank’s equity capital in accordance with Section 10 of the German Banking Act (KWG). Section 5 of the Notification Ordinance sets out in detail the manner in which such loans are to […]

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 […]

on 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. […]

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. […]

on 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 […]