The act of a parent company, whose headquarters are located within U.S. borders, switching registration with their offshore subsidiary in order to take advantage of foreign tax benefits. This practice is becoming more popular due to increasing offshore tax advantages and corporate mobility. The U.S. government is attempting to restrict corporate inversion because of losses in tax revenue.
A regular brokerage account in which the customer is required by Regulation T to pay for securities within two days of when a purchase is made. Taobiz explains Cash Account This is the basic, plain vanilla account where you deposit cash to buy stocks, bonds, mutual funds, etc.
The ticker symbol for the Standard & Poor's 100 Index. |||The S&P 100 is a market-capitalization weighted index of 100 stocks from a broad range of industries.
A syndicate of commercial banks that have agreed to purchase any short to medium-term notes that a borrower is unable to sell in the eurocurrency market. |||The NIF acts as an underwriter. Should the borrower be unable to sell all notes, the syndicate is obligated to purchase all the remaining notes from the borrower, essentially providing credit. Note issuance facilities are useful in reducing risk and costs for both the borrower and the lender.
A business deal or arrangement between two parties who are joined by a special relationship prior to the deal. For example, a business transaction between a major shareholder and the corporation, such as a contract for the shareholder's company to perform renovations to the corporation's offices, would be deemed a related-party transaction. American public companies are required to disclose all transactions with related parties such as executives, associates and their family members in their annual 10-K report. While the great majority of related-party transactions are perfectly normal, the special relationship inherent between the involved parties creates potential conflicts of interest which can result in actions which benefit the people involved as opposed to the shareholders. For example, in the infamous Enron scandal, related-party transactions with "special-purpose entities" were used to help the company misreport their accounting numbers.
A form of financing in which the loan is backed by a company's expected cash flows. This differs from an asset-backed loan, where the collateral for the loan is based on the company's assets. The schedules or repayments for cash-flow loans are based on the company's projected future cash flows. Debt covenants on these loans are typically focused on adequate levels of EBITDA growth and margins, as well as manageable levels of interest expenses. Also known as "Cash-Flow Loan". Taobiz explains Cash-Flow Financing Cash-flow financing is often used by companies seeking to fund their operations, or acquire another company or other major purchase. Companies are essentially borrowing from cash flows they expect to receive in the future by giving another company the rights to an agreed portion of their receivables. This allows companies to obtain financing today, rather than at some point in the future. Timely operational expenditures, such as meeting payroll requirements, would be one reason for cash-flow financing.
Any travel expenses incurred while at a business convention. These expenses are tax-deductible if they are business or work-related. Travel expenses may include food, lodgings, convention materials, gas, car rentals and more.Most companies require their employees to keep a log of their purchases and provide the company with receipts for anything they want a reimbursement for.
The test that is applied to determine whether meals, lodging, transportation or other work-related expenses furnished by an employer for employees are taxable. The convenience of employer test mandates that any employee expenses paid for by the employer must be solely for the convenience of the employer, and must be incurred on the employer's premises if applicable. If this is the case, then those expenses are not included in the employee's income. The convenience of employer test applies both to the taxability of expenses paid by the employer and the deductibility of unreimbursed expenses borne by employees. In the latter case, the bottom line is usually when the employer does not furnish the equipment or tools necessary for the employee to do the job. If the employee is paying these expenses and the expenses pass the convenience of employer test, then they may be deductible subject to certain limitations.
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