When a trader who is facing financial or legal troubles hedges his or her position in an investment with a ticket to a tropical location (such as Rio de Janeiro). The idea behind the Rio hedge is that if the investment goes bad (either legally or through financial loss) the investor will use the ticket to escape. The Rio hedge is a joke in the investment community regarding the risks involved in trading. A traditional hedge will protect against potential financial risks associated with an investment. The Rio hedge pokes fun at protecting against risks, such as getting caught by the authorities, lenders, or owners of the funds under management.
A private fund administered by a third party and created for the purpose of managing charitable donations on behalf of an organization, family, or individual. Donor advised funds have become increasingly popular. They offer the donor ease of administration, while still allowing him or her to maintain significant control over the placement and distribution of charitable gifts. Companies are able to offer this service to clients with fewer transaction costs than if the funds were handled privately.
A portfolio of securities used to closely track an index without the exposure of purchasing all securities within that index. |||OPALS are similar to ETFs and are generally used by large institutional investors because there are usually minimum requirements associated with them.
1. For an option or futures contract, the difference between the current price and the previous day's settlement price. 2. For an index or average, the difference between the current value and the previous day's market close. 3. For a stock or bond quote, the difference between the current price and the last trade of the previous day. Taobiz explains Change Change is good, even downward plunges are needed once in awhile. A market without change is basically a bank account, and interest rates rarely stay ahead of inflation rates.
A protection-based transfer of assets from one destination to another, usually through the use of offshore accounting. A ring fence is meant to protect the assets from inclusion in an investor's calculable net worth or to lower tax consequences. Moves to ring fence an asset are often called "ring fence trades". There are many legal options available in many countries to ring fence assets, although many have caps that are set at a percentage of one's net worth. The main motivation for moving assets (or capital) into a ring fence is to free it from undue restrictions, tax burdens or other country-specific laws. Property or assets held outside a nation's jurisdiction cannot have claims brought on them, so they become "untouchable" by the investor's home country.
A non-GAAP measure of financial performance used by companies to show profitability in continuing business activities, excluding the effects of capitalization and tax structure. Sometimes OIBDA is also considered to not include items such as changes in accounting principles that are not indicative of core operating results, income from discontinued operations and the earnings/losses of subsidiaries. Calculated as: |||This measure is gaining ground as companies move away from using earnings before interest, taxes, depreciation and amortization (EBITDA). These two measures are similar except in terms of the income numbers they use. In OIBDA, the calculation is started with GAAP net operating income. In EBITDA, the calculation is started with GAAP net income. Unlike EBITDA, OIBDA does not incorporate non-operating income. This is seen as an advantage for comparison purposes because non-operating income usually doesn't reoccur year after year and its separation from operating income ensures that all income reflects only the income earned from regular operations.
A deduction against income derived from domestic manufacturing activities. The domestic production activities deduction is designed to encourage domestic production and production-related activities. It is also known as the "manufacturer's deduction". The type of domestic production activities that qualify for this deduction are fairly broad. Businesses that qualify for this deduction must complete Form 8903. The deduction cannot exceed the adjusted gross income of sole proprietors or owners of partnerships or Sub S corporations. It is also limited to 50% of W-2 wages paid to employees.
A slang term used to describe a stock that has appreciated dramatically. A champagne stock is one that has made shareholders a great deal of money. Although champagne stocks can come from any industry and sector, bubble stocks have made and lost shareholders quite a bit of money before those bubbles burst. Taobiz explains Champagne Stock A champagne stock is typically one that has at least doubled or tripled in value in a relatively short period, creating a huge profit for the company's shareholders. The term is used because individuals who hold such stocks will often order an expensive bottle of champagne to celebrate their good fortune.
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