A sale, transfer or exchange of stock obtained through a qualified stock option incentive plan, namely incentive stock option (ISO) plans and employee stock purchase plans (ESPP), that qualifies for favorable tax treatment for the employee selling the stock. In order to be a qualifying disposition, the employee must sell at least one year after receiving the stock, and two years after receiving the incentive stock option (ISO), or the beginning of the ESPP offering period. The capital gains treatment for a qualifying disposition only applies to the amount of the sale represented by the difference between the exercise price of the option's stock and the market price at which the stock was sold. Taobiz explains Qualifying Disposition Non-statutory stock options (NSOs) do not qualify for capital gains tax treatment, and are always taxed at ordinary income rates. Some companies do not offer ISOs because, in contrast to non-statutory (or non-qualified) option plans, there is no tax deduction for the company when the options are exercised.
1. The last price at which a security or commodity traded, meaning the most recent price on which a buyer and seller agreed and at which some amount of the asset was transacted. 2. The bid or ask quotes are the most current prices and quantities at which the shares can be bought or sold. The bid quote shows the price and quantity at which a current buyer is willing to purchase the shares, while the ask shows what a current participant is willing to sell the shares for. This is also known as an asset's "quoted price". Taobiz explains Quote 1. Quotes for stock and bond prices change throughout the trading day as new transactions occur one after another in a continual stream of trades. When you look up a stock quote for a given company, you are looking at the most recent price at which a trade was successfully executed for that particular security. 2. Potential investors or sellers in a company are more concerned about the bid and ask quotes as they reflect at what prices the stock can be bought or sold, while the price quote as defined in the first definition shows the price at which the stock traded most recently.
The most recent price at which an investment (or any other type of asset) has traded. The quoted price of investments such as stocks, bonds, commodities and derivatives changes constantly throughout the day as events occur that affect the financial markets and the perceived value of various investments. The quoted price represents the most recent bid and ask prices that buyers and sellers were able to agree on. Taobiz explains Quoted Price The quoted prices of stocks are displayed on an electronic ticker tape, which shows up-to-the-minute information on trading price and trading volume throughout the trading day. The tape shows the stock (indicated by a three- or four-letter stock symbol), the number of shares traded, the price they traded at (in decimal form), whether the quoted price represents an increase or decrease from the last quoted price and the amount of the change in price.
The minimum acceptable level of individuals with a vested interest in a company needed to make the proceedings of a meeting valid under the corporate charter. Taobiz explains Quorum This clause within a company's charter ensures that there is a sufficient representation of stockholders present at meetings before any changes can be made by the board.
Shares that are an interest in a limited partnership that exists solely for the purpose of issuing preferred securities and lending the proceeds of the sales to its parent company. They usually have a $25 par value, NYSE listing and cumulative quarterly distributions. Taobiz explains Quarterly Income Preferred Securities - QUIPS QUIPS are an example of hybrid securities, combining features of preferred stock and corporate bonds. Hybrids can pay a higher rate of return than preferred stock because dividends are paid with pretax dollars and, therefore, they generate a sizable tax break for corporations.
A debt instrument offering guaranteed quarterly payments directly to the shareholder by the parent company. Quarterly Income Debt Securities (QUIDS) were formed by Goldman Sachs & Co. and are sold in small denominations, generally $25. They usually are callable by the issuer in 5 years and with maturities of around 30-50 years. Taobiz explains Quarterly Income Debt Securities - QUIDS Typically these are senior unsecured debt that rank above preferred securities and on the same level as other unsubordinated and unsecured debt. These securities were made to be similar to Trust Preferred Securities but excluding the trust.
A quarterly filing made by public companies to report their performance. Included in earnings reports are items such as net income, earnings per share, earnings from continuing operations and net sales. These reports follow the end of each quarter. Most companies file in January, April, July and October. Taobiz explains Quarterly Earnings Report An earnings report is a 'report card' of sorts for a public companies. It is through these reports that companies let shareholders know how well they have performed over the past time period. Most often the key metrics - net income and EPS - are weighed against the previous years' numbers. By analyzing this comparison, investors can begin to gauge the financial health of the company and whether or not it deserves their investment.
The typical downward movement in the price of a security after the price had previously risen. Taobiz explains Reaction The opposite of a recovery, a reaction is similar to a market correction but lacks the same intensity.