A company that is prime for takeover but has not been approached by an acquiring company. A company may be considered a sleeping beauty because it has large cash reserves, undervalued real estate, or huge potential.
A rapid growth in the number of conglomerates, or big corporations made up of many companies spanning multiple and often unrelated fields or industries. The major boom in conglomerate formation occurred in the period following World War II thanks in part to low interest rates, which helped finance leveraged buyouts. Taobiz explains Conglomerate Boom Conglomerates flourished in the 1960s thanks to low interest rates and a market that fluctuated between bullish and bearish, providing good buyout opportunities for acquiring companies. However, when interest rates began to rise again in the '70s, many of the biggest conglomerates were forced to spin off or sell many of the companies they'd acquired, particularly when they'd only done so to raise more loans and had failed to increase the efficiency of the companies they'd absorbed. That said, conglomerates can be advantageous, particularly if the conglomerate is well-diversified. For example, Berkshire Hathaway is a conglomerate holding company that has operated very successfully for years.
Income tax that is deferred because of discrepancies between a company's tax return and the tax calculated on the company's financial statements. Future income tax occurs when there is a greater amount of deductions on taxable income than on the net income that is calculated on a company's income statement. In simple terms future income tax is an adjustment accounting for the difference between what the company has already paid in taxes on the current income and what they will have to pay in the future for this income. This difference occurs because companies are taxed by government in a different way than from the way they calculate tax on their accounting records.
A death benefit that is paid to the surviving spouse of a deceased employee. If the employee dies before retirement, the qualified pre-retirement survivor annuity is paid to recompense the surviving spouse for the loss of retirement benefits that would have otherwise been paid to the employee. As the name implies, QPSAs are paid only for qualified plans. |||Qualified pre-retirement survivor annuity benefits must be offered by all types of qualified plans to vested participants, including defined-benefit plans and money-purchase plans. However, the spouses must have been married for at least a year in order to be eligible for benefits. ERISA mandates how the payments for a QPSA should be calculated. Both employee and spouse must sign off on a waiver of QPSA benefits and have it witnessed by either a notary public or authorized plan representative.
The idea that skirt lengths are a predictor of the stock market direction. According to the theory, if skirts are short, it means the markets are going up. And if skirt are long, it means the markets are heading down. The idea behind this theory is that shorter skirts tend to appear in times when general consumer confidence and excitement is high, meaning the markets are bullish. In contrast, the theory says long skirts are worn more in times of fear and general gloom, indicating that things are bearish. Although some investors may secretly believe in such a theory, serious analysts and investors - instead of examining skirt length to make investment decisions - insist on focusing on market fundamentals and data.
A status that is important for determining dependency exemptions. Full-time status is based on what the individual's school considers full time. An individual enrolled in a post-secondary institution may be eligible for certain tax breaks.
Securities such as stock options, warrants, preferred bonds, two-class common stock and contingent shares that can be converted into common stock. Sometimes preferred stock can also be converted to common stock. Watch: What Are Stocks? Taobiz explains Common Stock Equivalent Also called common shares or ordinary shares, common stock is what most people buy when they invest in a stock. It typically gives them the right to vote on corporate issues in proportion to their ownership in the company and the right to receive dividend payments. Common stock may be subdivided into class A shares and class B shares, which can have different voting and dividend rights. The other type of stock is called preferred stock, and its holders receive priority over common stock holders when dividends are paid and in the event the company liquidates.
The continuous settlement of payments on an individual order basis without netting debits with credits across the books of a central bank. |||Basically, this is a system for large-value interbank funds transfers. This system lessens settlement risk because interbank settlement happens throughout the day, rather than just at the end of the day.
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