A program that facilitates the acquisition and distribution of a company's shares to its employees. Taobiz explains Employee Share Ownership Trust - ESOT ESOTs are trust accounts with which a company can sell its shares to employees. Some reasons to provide the ESOT include the following: 1. The ability for company to test out how an employee share ownership plan would work 2. The creation of a mini market for the transference of company's stock, which allows the company to obtain funds efficiently and educate their employees in share ownership 3. The provision of a tax incentive to shareholders should they decide to sell their shares in the company to the company's ESOT
The net amount an investor or trader will pay for selling one option, and purchasing another. The combination can include any number of puts and calls and their respective position in each.The net option premium can either be positive, which represents a net cash outflow, or a negative number, which represents a net cash inflow. For example, assume an investor wants to take a synthetic covered call position in a particular stock. If the investor pays $2.50 per lot for a put option with a strike price of $55, and then sells a call option at the same strike price for $1.00 per lot. The net option premium in this example is $1.50. If, on the other hand, the investor pays $0.50 per lot for a put option with the same strike price, and sells a call option for $1.00 per lot, then there will be a net cash inflow (a negative net option premium) of $0.50.
Any two assets or properties that are considered to be the same type, making an exchange between them tax free. To qualify as like kind, two assets must be of the same type (e.g. two pieces of residential real estate), but do not have to be of the same quality. For example, you can exchange your car for another car tax free, but if you exchange your car for a piece of land, you could be subject to capital gains tax. Similarly, if you sell your car and then reinvest the proceeds back into another car, you should be able to avoid paying taxes on any gains incurred. In the U.S., this type of like-kind transfer can be accomplished by what is called a Section 1031 exchange.
An exchange-traded fund that focuses on the stocks of emerging market economies, such as Latin America, Asia and Eastern Europe. The underling indexes tracked by emerging market ETFs vary from one fund manager to another, but all should be passively managed and contain equities from multiple countries, unless otherwise stated. Within the broad class of emerging market ETFs, there are fund members that focus on certain market-capitalization ranges, high-dividend stocks, or funds with high allocations towards specific sectors. Watch: Understanding ETF Taobiz explains Emerging Market ETF Emerging market securities are finding their way into more and more portfolios; many investors (especially those with longer time horizons) simply cannot afford to miss out on the higher returns offered by many emerging market economies. These nations are typically identified by high growth rates in areas like natural production, and many have surpluses of rich natural resources that are heavily consumed by the entire world. Expense ratios for emerging market ETFs may be slightly higher than the average for domestic-focused funds. Trading costs tend to be higher when investing directly in local stock exchanges in emerging market nations.
Theory named after Ralph Nelson Elliott, who concluded that the movement of the stock market could be predicted by observing and identifying a repetitive pattern of waves. Watch: Eilliott Wave Theory Basics Taobiz explains Elliott Wave Theory based on rhythms found in nature, the theory suggests that the market moves up in a series of five waves and down in a series of three waves. The key difference between the Elliott Wave Principle and other cyclical theories is that this theory suggests no absolute time requirements for a cycle to complete.
In the context of options and futures, it's the month closest to delivery (futures) or expiration (options). Sometimes referred to as nearest month or spot month.
A technicality that allows a person or business to avoid the scope of a law or restriction without directly violating the law. Used often in discussions of taxes and their avoidance, loopholes provide ways for individuals and companies to remove income or assets from taxable situations into ones with lower taxes or none at all.Loopholes are most prevalent in complex business deals involving tax issues, political issues and legal statutes. They can be found within contract details, building codes, tax codes, among others. A person or company utilizing a loophole isn't considered to be breaking the law, but circumventing it in a way that was not intended by the regulators or legislators that put the law or restriction into place. Most loopholes will close in time, as those who have the power to do so rewrite the rules to cut off the opportunity for loophole advantage. Some tax loopholes exist perennially, especially in nations like the United States where the intricate tax code amounts to tens of thousands of pages - which can lead to many opportunitoes for those seeking to exploit it.
A group or individual allowed to engage in financial transactions not open to retail customers. The Commodity Exchange Act outlines the requirements for eligibility, stating that those seeking to become eligible contract participants must have sufficient regulated status or a specified amount of assets. Taobiz explains Eligible Contract Participant Eligible contract participants include financial institutions, insurance companies, commodity pools and wealthy individuals. These participants are authorized to engage in complex stock or futures transactions such as block trades, exchanging excluded commodities and transacting on a derivatives transaction execution facility. Becoming an eligible contract participant provides a person or group with a wider range of investment choices and financial options than would be available to a standard investor.
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