Income earned by taxpayers who live in community property states. Community income is considered to belong equally to both spouses, just as with all other property that is owned or acquired by either spouse during the marriage. Income that is earned by either spouse before or after a marriage is not considered to be community income. Community income is earned in Arizona, California, Idaho, Louisiana, New Mexico, Nevada, Texas, Washington and Wisconsin.
The main securities market in Venezuela (the other two are the Maracaibo Stock Exchange and the Electronic Stock Exchange of Venezuela). The Caracas Stock Exchange (in Spanish, la Bolsa de Valores de Caracas) was founded in 1947 but traces its origins to 1805, when the Casa de Bolsa y Recreación de los Comerciantes y Labradores was established under Spanish colonialism. Taobiz explains Caracas Stock Exchange (CCS) .CR The Caracas Stock Exchange implemented an automated trading system in 1992 and conducts the majority of securities transactions in Venezuela, but it is one of the smaller stock exchanges in Latin America. Its main index is the Caracas Stock Index, which consists of 15 companies, and its regulatory body is the National Securities Commission.
A person who prepares investigative reports on equity securities. The research conducted by the research analyst is in an effort to inquire, examine, find or revise facts, principles and theories. The report that this analyst prepares could include an analysis of equity securities of companies or industries. If the research analyst is involved with an investment bank or a securities firm controlled by a member organization of the Financial Industry Regulatory Authority (FINRA), he may be required to take certain exam(s). Research analysts might be required to take the Series 86/87 exam if they are involved with a member organization. The exam consists of two parts, fundamental analysis and valuation of equity, plus federal and industry rules and regulations. The analyst could also be a sole proprietor, partner, officer, director or branch manager of any FINRA member, or someone involved with a member firm of the National Futures Association who is required to be registered with the Commodity Futures Trading Commission.
An abbreviation for "no meaningful figure". You'll often see this when comparing financial data among companies where a certain ratio or figure isn't applicable. |||For example, if company has negative earnings, it cannot have a P/E ratio. (Earnings are in the denominator, and you can't divide by zero). Sometimes designated as NM, "not meaningful".
An area designated as a war zone during a specified period. Members of the military do not need to claim taxable income they earn while working in a combat zone. Troops on active duty in a combat zone are also granted additional time to file taxes. Should they be injured carrying out their duties, any compensation they receive is protected under the combat zone tax break.
An accounting trick in which a company classifies a short-term loan as a sale and subsequently uses the cash proceeds from said sale to reduce its liabilities. In the repo market, companies are able to gain access to the excess funds of other firms for short periods in exchange for collateral (usually a bond). The company that borrows the funds will promise to pay back the short-term loan with a small amount of interest and the collateral typically never changes hands. This is what allows firms to record the incoming cash as a sale; the collateral is assumed to have been "sold off" and bought back later. Repo 105 made headlines following the collapse of Lehman Brothers. It was reported that Lehman accountants used the accounting maneuver to pay down $50 billion in liabilities to reduce leverage on their balance sheet before earnings were announced. This made it look like Lehman was much less reliant on debt than it actually was.
1. In accounting, it is where costs to acquire an asset are included in the price of the asset. 2. The sum of a corporation's stock, long-term debt and retained earnings. Also known as "invested capital". 3. A company's outstanding shares multiplied by its share price, better known as "market capitalization". Taobiz explains Capitalization 1. For example, if a machine has a price of $1 million this value would be recorded in the assets, if there was also a $20,000 charge for shipping the machine then this cost would be capitalized and included in assets. 2. The capitalization of a firm can be overcapitalized and undercapitalized, both of which are potential negatives. 3. If a company has 1,000,000 shares and is currently trading at $10 a share, their market capitalization is $10,000,000.
A shell branch located in an international financial center. Offshore banking units (OBUs) make loans in the Eurocurrency market when they accept deposits from foreign banks and other OBUs. OBUs' activities are not restricted by local monetary authorities or governments, but they are prohibited from accepting domestic deposits. |||OBUs have proliferated across the globe since the 1970s. They are found throughout Europe, as well as in the Middle East, Asia and the Caribbean. U.S. OBUs are concentrated in the Bahamas, the Cayman Islands, Hong Kong, Panama and Singapore.
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