英文名称：Concession Agreement 中文名称：特许协议指政府部门授权私人投资者或投资机构对本属政府公共部门的投资项目进行建设和经营，被特许者在一定期限内有专营权和收益权，期满后将项目无偿移交政府。e.g. The parties to Ras El Bar Offshore Concession Agreement are BP Egypt, operator with 50%, and IEOC, the affiliate of ENI SpA (E) in Egypt, with the remaining 50%.A right granted by a government to a corporation. It specifies rules under which the company can operate locally. Some concession agreements might include tax breaks for the corporation, in order to keep them from moving to another jurisdiction.
目录 1平均履约价格期权 2Average Strike Option 平均履约价格期权 一个可以保证一段时间内，一个资产的平均付出（或获得）价格不大于最终价格的期权。这些期权都是路径相依的，因为收益取决于过期日的瞬时价格和期权有效期内生成的平均履约价格的差额。 Average Strike Option Options that can assure that the average price paid (or received) for an asset over a certain time period is not greater than the final price. These are path dependent because the payoff is based on the difference between the spot price at expiration and an average strike price determined over the life of the option. A type of Asian option in which the strike price is based on an average of the spot rate over a period of time. The dates used to calculate the average strike price cover the life of the option, and are referred to as the "fixings". When the expiration date of the average strike option is reached, the option is considered in the money if the spot rate is higher than the average strike. Most average strike options give equal weight to each day that the spot rate is checked to compute the average strike, but some versions allow the weighting to be adjusted. Investors purchase average strike options because of its relatively lower volatility when compared to non-average options, since the strike price is calculated over a period of time rather than predetermined.
A figure set each year by the Canadian government determining the maximum amount on which to base contributions to the Canada or Quebec Pension Plan (C/QPP). The YMPE specifies the earnings amount that can be used in calculating pension contributions for each year. The year's maximum pensionable earnings is defined each year by the Canada Pension Plan (CPP). The amount determines the maximum earnings amount in which contributions to the Canada Pension Plan can be made. For example, in 2008 the year's maximum pensionable earnings was $44,900. Workers earning more than that amount would only contribute to CPP on the first $44,900 of earnings.
英文名称：Calendar Year 中文名称：日历年从1月1日开始到12月31日结束的一年。e.g. Dixon said last week that around 100,000 jobs would be cut in the global aviation industry by the end of this calendar year.The one-year period that begins on January 1 and ends on December 31, based on the commonly used Gregorian calendar. For individual and corporate taxation purposes, a calendar year will generally comprise all of the year's financial information used to calculate income tax payable. Most individuals and many companies use the calendar year as their fiscal year, or the one-year period on which their payable taxes are calculated. However, some companies choose to report their taxes based on a fiscal year (e.g. starting on April 1 and ending on March 31) to better conform to seasonality patterns or other accounting concerns applicable to their businesses.
替代最小赋税替代最小赋税税法条款确保个人和公司会付一些所得税，不管他们有多少扣抵或信用额度。在AMT之下，特定的金钱通常不得被视为应扣税的所得，例如通常为可抵税所得的总合，或者是免税债券的所得，都会被视为是缴税的。替代性最低税是基于防止高收入个人利用税收优惠项目避税的目的而作出的一种税收安排 个人分别按正常收入和AMT收入计算个人所得税，如果前者税额高于后者税额，按前者税额纳税，如果前者税额低于后者税额，除交纳前者税额外，还应交纳两者税额之间的差额即AMT税额。AMT的原理就是把税收优惠项目纳人到个人所得税的税基之中。美国的联邦个人所得税就是按调整后的个人所得加上税收优惠项目减去分项扣除项目及税收豁免后再乘以AMT适用税率得出一个税额，这个税额超过正常收入计算出来的税额部分就是纳税人应交的AMT税额。 A tax calculation that adds certain tax preference items back into adjusted gross income. Alternative minimum tax (AMT) uses a separate set of rules to calculate taxable income after allowed deductions. Preferential deductions are added back, and then the AMT exemption is subtracted to get the AMT taxable income (AMTI). AMTI is then taxed at the current rate schedule to get tentative minimum tax (TMT). If TMT is higher than the regular tax liability for the year, the regular tax and the amount by which the TMT exceeds the regular tax are paid (i.e. the taxpayer pays the full TMT). AMT is designed to prevent taxpayers from escaping their fair share of tax liability through certain tax breaks, although the structure is rife with controversy as it is not indexed to inflation or tax cuts. This causes a condition known as "bracket creep", whereby upper-middle-income taxpayers are becoming subject to this tax. In 2006, the IRS National Taxpayer Advocate reported that the AMT often punishes taxpayers for having children or living in high-tax states.
A type of annuity that allows the investor (the holder of the annuity) control in the underlying investments in the annuity plan. An annuity is tax-deferred contract sold my an insurance copany that pays an income benefit on a regular basis for the life of the contract holder, the life of his or her spouse, or some other defined time period. The wraparound option give annuity holder the benefit of choosing the type of investment in the annuity. Because the income generated in a wraparound annuity plan is tax-deferred (that is, no taxes are paid until a withdrawal is made), the IRS no longer allows individuals to choose underlying investments for the purpose of evading taxes. The exception is when the annuity holder could not otherwise purchase a type of fund; in other words, the IRS does not allow individuals to shelter funds in the tax-deferred annuity if the underlying investments can be purchased through other means (without a tax deferral).
英文名称：Effective Tax Rate 中文名称：有效税率指纳税方纳税时所实际负担的有效税率，该税率考虑了各种税收优惠和相关税收政策对税率的影响，因而与名义税率（nominal tax rate）有所偏差。有效税率的计算方法为实际已付总税款与应课税收入的比值。The rate a taxpayer would be taxed at if taxing was done at a constant rate, instead of progressively. Calculated as total tax paid divided by taxable income. This is the net rate a taxpayer pays if you include all forms of taxes.
An option contract giving the owner the right, but not the obligation, to sell a specified amount of an underlying security at a specified price within a specified time. This is the opposite of a call option, which gives the holder the right to buy shares. A put becomes more valuable as the price of the underlying stock depreciates relative to the strike price. For example, if you have one Mar 08 Taser 10 put, you have the right to sell 100 shares of Taser at $10 until March 2008 (usually the third Friday of the month). If shares of Taser fall to $5 and you exercise the option, you can purchase 100 shares of Taser for $5 in the market and sell the shares to the option's writer for $10 each, which means you make $500 (100 x ($10-$5)) on the put option. Note that the maximum amount of potential proft in this example ignores the premium paid to obtain the put option. 看跌期权（Put Options，PUTS），也称敲出期权（Knock-out Option） 目录 1 什么是看跌期权 什么是看跌期权 看跌期权又称认沽期权、卖出期权、出售期权、卖权选择权、卖方期权、卖权、延卖期权或敲出期权：是指期权的购买者拥有在期权合约有效期内按执行价格卖出一定数量标的物的权利。
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