AIFMD – Assets other than financial instruments held in custody
... vary according to the type of asset and jurisdiction. Requirement for depositaries to possess information A depositary is required to possess sufficient and reliable information for it to be satisfied of the AIF's ownership right to the relevant asset. Depositaries are also under an obligation to ha ...
... vary according to the type of asset and jurisdiction. Requirement for depositaries to possess information A depositary is required to possess sufficient and reliable information for it to be satisfied of the AIF's ownership right to the relevant asset. Depositaries are also under an obligation to ha ...
KDE Capital Asset Guide
... estimated life of greater than one year and an original cost equal to or greater than $1,000. Technology is an exception to this rule: all workstations were to be recorded as a fixed asset during the implementation. After initial GASB 34 asset valuation: Fixed Assets are all real or personal, stand- ...
... estimated life of greater than one year and an original cost equal to or greater than $1,000. Technology is an exception to this rule: all workstations were to be recorded as a fixed asset during the implementation. After initial GASB 34 asset valuation: Fixed Assets are all real or personal, stand- ...
Proactive Financial Reporting Enforcement and Firm Value
... regulation has increased dramatically over the past two decades. Increased public oversight is typically justified by externalities and difficulties privately enforcing disclosure-policy commitments. In the presence of such frictions, a publicly-enforced, mandatory-reporting regime could increase ag ...
... regulation has increased dramatically over the past two decades. Increased public oversight is typically justified by externalities and difficulties privately enforcing disclosure-policy commitments. In the presence of such frictions, a publicly-enforced, mandatory-reporting regime could increase ag ...
Smart Saving for College—Better Buy Degrees: 529 Plans
... Named after the section of the federal tax code that governs them, 529 plans are tax-advantaged programs that help families save for college. Selecting a plan requires homework. Every state offers at least one 529 plan and a consortium of private colleges also offers a 529 plan. The tax advantages, ...
... Named after the section of the federal tax code that governs them, 529 plans are tax-advantaged programs that help families save for college. Selecting a plan requires homework. Every state offers at least one 529 plan and a consortium of private colleges also offers a 529 plan. The tax advantages, ...
Does direct foreign investment affect domestic firms
... other factors, to identify credit constraints. If there were no capital market imperfections, then a firm’s financial structure should have no impact on investment. Typically, as a test of the approach, this literature selects firms which are a priori likely to be credit constrained, such as small f ...
... other factors, to identify credit constraints. If there were no capital market imperfections, then a firm’s financial structure should have no impact on investment. Typically, as a test of the approach, this literature selects firms which are a priori likely to be credit constrained, such as small f ...
Asset Prices and Unit Trusts
... In the UK mutual funds are often referred to as Unit Trusts although their correct designation is Open Ended Investment Companies, OEIC. In the US ‘unit trusts’ purchase assets but do not subsequently trade them. In the US ‘self declared’ fund styles are overseen by the SEC but it is not always the ...
... In the UK mutual funds are often referred to as Unit Trusts although their correct designation is Open Ended Investment Companies, OEIC. In the US ‘unit trusts’ purchase assets but do not subsequently trade them. In the US ‘self declared’ fund styles are overseen by the SEC but it is not always the ...
Are private investors willing to pay for sustainable
... comprising one sustainable and one conventional investment product with different returns to ethical investors in the UK and asked them for their preference. In order to make hypothetical scenarios more realistic, Webley et al. (2001) use data from an experimental survey of, however, only 56 Britis ...
... comprising one sustainable and one conventional investment product with different returns to ethical investors in the UK and asked them for their preference. In order to make hypothetical scenarios more realistic, Webley et al. (2001) use data from an experimental survey of, however, only 56 Britis ...
Slide 0 - Unicaja
... Prospectus, and any amendments or supplements thereto, to be published, if any, by Unicaja Banco, and not this document, before taking any investment decision. Once approved by the relevant regulatory authority, the Prospectus will be made available to investors at, among others, Unicaja Banco’s reg ...
... Prospectus, and any amendments or supplements thereto, to be published, if any, by Unicaja Banco, and not this document, before taking any investment decision. Once approved by the relevant regulatory authority, the Prospectus will be made available to investors at, among others, Unicaja Banco’s reg ...
bank balance sheet optimization
... them to various other financial investors, thereby off-loading the risk (securitization). However, most of the credit risk never left the banking system, since banks, including sophisticated investment banks, were among the most active buyers of these structured products (Duffie 2008). The underlyin ...
... them to various other financial investors, thereby off-loading the risk (securitization). However, most of the credit risk never left the banking system, since banks, including sophisticated investment banks, were among the most active buyers of these structured products (Duffie 2008). The underlyin ...
Chapter 4, January 2010
... zones. Because, typically, they have laws that differ from the primary territories of the individual governments, the zone could be considered an economic territory in its own right. Because the number of enterprises in these zones typically is small, however, it may be preferred to split the enterp ...
... zones. Because, typically, they have laws that differ from the primary territories of the individual governments, the zone could be considered an economic territory in its own right. Because the number of enterprises in these zones typically is small, however, it may be preferred to split the enterp ...
Capital Markets Union
... Institutions (MFIs) are seen as contributors to the depth of the loan market rather than to the debt and equity markets. NFCs’ access to finance depends on their relative size. Small NFCs mostly rely on a single owner or a family and entrepreneurs, whereas larger NFCs tend to finance themselves on t ...
... Institutions (MFIs) are seen as contributors to the depth of the loan market rather than to the debt and equity markets. NFCs’ access to finance depends on their relative size. Small NFCs mostly rely on a single owner or a family and entrepreneurs, whereas larger NFCs tend to finance themselves on t ...
ESG integration in high yield portfolios
... operations. Studies on social issues yield similar results: issuers with poor employee relations, weak benefit programs, and health and safety concerns generally have a higher cost of debt than they would otherwise.11 Conversely, companies that excel in these areas are at less risk of legal action.1 ...
... operations. Studies on social issues yield similar results: issuers with poor employee relations, weak benefit programs, and health and safety concerns generally have a higher cost of debt than they would otherwise.11 Conversely, companies that excel in these areas are at less risk of legal action.1 ...
Number Slumber Understanding Rating Agency Evals 8
... position and strategy... ALAS’ reinsurance program provides significant protection... Fitch also believes ...
... position and strategy... ALAS’ reinsurance program provides significant protection... Fitch also believes ...
Meaning of Holding Company
... accounting entity which subsist on the view that the holding & subsidiary companies are to be treated as one economic unit. The Financial position & Operating results reported through the consolidated statements are portrayed from the interest of the members of the holding company. Wholly owned subs ...
... accounting entity which subsist on the view that the holding & subsidiary companies are to be treated as one economic unit. The Financial position & Operating results reported through the consolidated statements are portrayed from the interest of the members of the holding company. Wholly owned subs ...
Bank Indonesia Jakarta
... forward positions such a discount factors, exchange rates, and prices. This study will use the volatility of each relevant factor to calculate the present value of cash flows. For instance, if there are two cash in-flows of £100 for one and two months ahead, the present value is calculated based on ...
... forward positions such a discount factors, exchange rates, and prices. This study will use the volatility of each relevant factor to calculate the present value of cash flows. For instance, if there are two cash in-flows of £100 for one and two months ahead, the present value is calculated based on ...
Two Agency-Cost Explanations of Dividends
... o however, dividends do not distinguish well-managed firms from others they are not irrational for poorly-managed or failing firms such firms should disinvest or liquidate, and their managers may choose dividends as a method of accomplishing this o needless to say, only a prospering firm can con ...
... o however, dividends do not distinguish well-managed firms from others they are not irrational for poorly-managed or failing firms such firms should disinvest or liquidate, and their managers may choose dividends as a method of accomplishing this o needless to say, only a prospering firm can con ...
Business Strategy
... group is a loser .it should be harvested by selling idle equipment lightening up spending ,cutting cost, aggressively reducing working capital, and investing proceeds in more promising areas. ...
... group is a loser .it should be harvested by selling idle equipment lightening up spending ,cutting cost, aggressively reducing working capital, and investing proceeds in more promising areas. ...
Table of Contents
... committed to resolve any disruptions within a reasonable time. Advanced Order Types You are able to place certain order types (e.g. “stop-loss”, “stop and limit”) which are intended to limit the losses to a certain amount. These order types may not be effective when market conditions make it difficu ...
... committed to resolve any disruptions within a reasonable time. Advanced Order Types You are able to place certain order types (e.g. “stop-loss”, “stop and limit”) which are intended to limit the losses to a certain amount. These order types may not be effective when market conditions make it difficu ...
“Accounting Dictionary”
... PACKING CREDIT is any loan or advance granted or any other credit provided by a bank to an exporter for financing the purchase, processing, manufacturing or packing of goods prior to shipment, on the basis of letter of credit opened in his favor or in favor of some other person, by an overseas buyer ...
... PACKING CREDIT is any loan or advance granted or any other credit provided by a bank to an exporter for financing the purchase, processing, manufacturing or packing of goods prior to shipment, on the basis of letter of credit opened in his favor or in favor of some other person, by an overseas buyer ...
Correlation Between Company`s Returns, Market and Book Value
... attract investors and motivate them to keep and buy the company's shares. Ultimately, all these will reflect positively on the market value of the shares. So, in the case of absence these correlations it means there are different reasons and justifications must catch. In addition to studying these c ...
... attract investors and motivate them to keep and buy the company's shares. Ultimately, all these will reflect positively on the market value of the shares. So, in the case of absence these correlations it means there are different reasons and justifications must catch. In addition to studying these c ...
Chapter 14
... attractive way of financing new investment. Consequently, the payout ratio might be expected to decline. On the other hand, higher interest rates would cause rd, rs, and firms’ MCCs to rise—that would mean that fewer projects would qualify for capital budgeting and the residual would increase (other ...
... attractive way of financing new investment. Consequently, the payout ratio might be expected to decline. On the other hand, higher interest rates would cause rd, rs, and firms’ MCCs to rise—that would mean that fewer projects would qualify for capital budgeting and the residual would increase (other ...
DOC - Investor Relations
... Reinstatement premiums that reinstate coverage are estimated based on loss experience and are recorded in accordance with the contract terms based upon the ultimate loss estimate associated with each contract. Reinstatement premiums are generally written and earned at the time the associated loss ev ...
... Reinstatement premiums that reinstate coverage are estimated based on loss experience and are recorded in accordance with the contract terms based upon the ultimate loss estimate associated with each contract. Reinstatement premiums are generally written and earned at the time the associated loss ev ...
Investment fund
An investment fund is a way of investing money alongside other investors in order to benefit from the inherent advantages of working as part of a group. These advantages include an ability to: hire professional investment managers, which may potentially be able to offer better returns and more adequate risk management; benefit from economies of scale, i.e., lower transaction costs; increase the asset diversification to reduce some unsystemic risk.Terminology varies with country but investment funds are often referred to as investment pools, collective investment vehicles, collective investment schemes, managed funds, or simply funds. An investment fund may be held by the public, such as a mutual fund, exchange-traded fund, or closed-end fund, or it may be sold only in a private placement, such as a hedge fund or private equity fund. The term also includes specialized vehicles such as collective and common trust funds, which are unique bank-managed funds structured primarily to commingle assets from qualifying pension plans or trusts.Investment funds are promoted with a wide range of investment aims either targeting specific geographic regions (e.g., emerging markets or Europe) or specified industry sectors (e.g., technology). Depending on the country there is normally a bias towards the domestic market due to familiarity, and the lack of currency risk. Funds are often selected on the basis of these specified investment aims, their past investment performance, and other factors such as fees.