A bank form used in the United States to help prevent money laundering. The form must be filled out by a bank representative who helps with a currency transaction of $10,000 or more. |||The currency transaction report was initiated by the Bank Secrecy Act in 1970. However, not all transactions of $10,000 and more need to reported with a CTR. Recent legislation has identified certain groups known as "exempt persons".There are three categories of "exempt persons". They are:1. Any bank in the United States.2. Departments or agencies that fall under federal, state or local governments. Including any organizations that exercise government authority.3. Any corporation whose stock is traded on the NYSE, Nasdaq and American Stock Exchange (excluding stocks listed on the Emerging Company Marketplace and under the Nasdaq Small-Cap Issues heading).
A type of charge applied on top of freight costs by carriers servicing trade between the United States and Pacific Rim countries. The charge was developed due to costs that carriers incur from constantly changing exchange rates between the U.S. dollar and other foreign currencies. |||The currency adjustment factor rises as the value of the U.S. dollar falls. It is applied as a percentage on top of the base exchange rate, which is calculated as the average exchange rate for the previous three months. Due to this added charge, shippers are now looking to enter into "all inclusive" contracts at one price, that accounts for all applicable charges, to limit the effect of the CAF.In the third quarter of 2005, the CAF charged on shipments to Japan was approximately 51%.
什么是空白转账支票 空白转账支票是指发票人在签发支票时，有意将支票上应记载的事项不记完全，留待持票人以后补充的支票。 目录 1空白转账支票的条件 2空白转账支票的效力 3空白转账支票的丧失及其补救 4空白转账支票的纠纷 空白转账支票的条件 空白转账支票必须具备以下条件： 第一，必须有发票人的签章。在持票人以后补充其欠缺的要件时，发票人应承担支票上的责任。 第二，必须欠缺支票的要件。主要为： (1)收款人空白，以免除背书手续。 (2)出票(付款)日期空白。 (3)金额空白。 第三，必须由补充空白转账支票的预定。除明示，发票人在空白转账支票上签名并将之交付与人就是授权表示。 空白转账支票的效力 从票据法理论上讲，支票就是要式证券，其上绝对必要记载事项(如出票如期、金额、收款人)记载不全，当事人之间的权利义务无法确定，票据关系就无由建立。但在实践中，确实有不少零星和临时交易需要根据交易情况补填收款人名称及金额。空白转账支票适应这些交易的客观需要。特别在我国，大部分地区转账支票不能背书转让，这不仅有违支票的票据属性，也不能适应市场经济的需要。故各国票据法规定了空白票据的效力，从侧面承认空白票据的合法性。而我国有关法规对空白转账支票也未作禁止性规定，综合各国票据法及我国有关法规的规定，我们可以认为： 第一，支票上绝对必要记载的事项，在请求付款(即解人银行)前没有完成的，支票无效。 第二，支票绝对必要记载的事项，在请求付款前完成的，与自始即为记载完全的支票有同样效力。 第三，发票人将空白转账支票交付与人，即授与取得支票的人以补充权，以后善意持票人得以依照补充后的文义行使权利。 空白转账支票的丧失及其补救 支票的丧失是指支票的持票人丧失对支票的占有，包括灭失、遗失或被窃。由于转账支票不能提取现金，又不能背书转让，故不会给发票人及收款人造成资金上的损失。而空白转账支票一旦遗失或被窃，可能给发票人或收款人造成资金上的损失。 票据丧失后的补救方法，大部分国家和地区都采用了公示催告宣告票据无效，我国民事诉讼法对公示催告程序做了规定。但一般公示催告程序仅对已完成记载的票据适用，且我国民事诉讼法的公示催告程序只适用可背书转让的票据，而目前大部分支票不能背书转让。我国还习惯性用挂失止付的办法对丧失票据予以补救，但《银行结算办法》规定：已签发的转账支票遗失，银行不受理挂失。所以空白转账支票丧失后不能得到法律救助。 所以，现在一些单位遗失支票后采用通过报社、电台、电视台作挂失声明，或更换银行预留印鉴。但挂失声明只能起社会威慑作用和社会防范作用，不具有法律效力。且收款人面对不特定的持票人，无义务注意和记住新闻媒介中每天传播的丧失支票的号码，也无法核对每一位持票人是否真正的持票人。更换银行预留印鉴，也不影响已签发的支票的效力，不能解除发票人的支票义务。 空白转账支票的纠纷 一、空白转账支票纠纷的实体审查 (一)对支票效力的审查 由于支票同其它票据一样，具有要式证券、文义证券的性质，所以要确认当事人之间是否存在票据法律关系，首先要对支票的效力予以审查。 1.当事人是否具有主体资格。就发票人和收款人来讲，就是是否具有票据能力，即票据权利能力和票据行为能力。《银行结算办法》规定“单位、个体经济户和个人……结算均可以使用支票。”由此可见，我国目前对支票的权利能力和行为能力无特别规定，可依照民法通则的规定确认。而付款人，无论国外或我国都规定必须是经国家批准经营支票存款业务的银行(或信用社)，否则支票无效。付款人能否作为诉讼当事人，笔者认为，由于付款人的付款行为是基于付款人与发票人之间的一定的约定，这种关系是民法上的法律关系，付款人是否按约定付款或拒付，不是票据纠纷案件审理的内容，故付款人不应成为空白支票纠纷诉讼中的当事人。 2.是否具备规定的格式。各国票据法一般都规定了各种票据格式和必须使用统一用纸，否则票据无效。我国《银行结算办法》第8条规定了“单位和个人办理结算必须使用银行统一规定的票据和结算凭证。”如不使用银行统一印制的支票用纸，该支票即无效。 3.支票记载是否得当、完全。如对绝对应记载事项未记或缺记、记载了禁止性记载事项，该票据即无效。涂改过的支票也无效。 4.印鉴是否真实有效。各国票据法均规定，支票必须由发票人签名方生效。由于我国习惯使用图章，特别是企业、团体签发的支票，必须使用法人的正式印鉴或财务专用章及法定代表人的印章。如支票上的印章系伪造，支票无效。发票人如主张该印章是他人违背本人意思所盖用(如盗用印章)，应负举证责任。一般常见的是发票人签发空白转账支票后遗失。因该支票遗失而更换银行预留印鉴，应视为原印鉴有效。发票人仍应对已签发的支票的善意持票人(收款人)承担支票上的义务。 (二)对票据权利义务的审查 由于支票同其他票据一样，具有提示证券的性质，即支票权利人向债务人行使权利，必须向债务人提示支票。因此，支票权利人必须持有支票并为合法取得。 1.凡从发票人取得，通过背书或通过交付从持有支票的人受让支票，均取得支票权利。 2.以恶意或重大过失取得支票的，不得享有支票权利。恶意即通过侵权行为而取得支票，如盗窃、抢夺、侵占。重大过失即指要稍加注意即可以知道原持票人不是支票上的权利人，而没有注意。 在审判实践中，对恶意比较容易认定，但对重大过失的掌握比较困难，比较突出的就是对未验看介绍信、工作证、居民身份证是否属重大过失存在不同看法。笔者认为： (1)从票据法理论上讲，空白转账支票为授权支票，发票人在空白转账支票上签章并将之交付与人就是授权表示，无须另行出具授权证书。且介绍信只起介绍身份作用，不含有授权内容，甚至不能证明介绍信者与介绍信内容所注姓名者是否为同一人，因为介绍信同样可以和支票一样被窃或遗失，工作证只能证明持票人的供职处所，亦不能证明持票人为有补充权人，而居民身份证只能证明个人身份。由此可见，验看“三证”验证对持票人是否具有补充权及其权限范围毫无法律意义，只能了解持票人的个人身份。 (2)仅仅了解持票人(补充人)的个人身份对收款人(受票人)有何意义?从实践来看只有一个作用，留下侵权人的线索。要求收款人(受票人)为了减少发票人的风险，而将每一个持票人 (补充人)都作为潜在的侵权者予以验查身份是不公平的，也影响支票的普遍使用。 (3)我国现行的转账支票属记名支票，发票人在签发时应记载收款人的名称与账号，这样即使支票遗失，也不会给发票人和收款人造成损失。因此《银行结算办法》规定了转账支票不受理挂失。所以，发票人签发空白转账支票遗失或被窃，应自行承担风险。 据此，收款人收受转账支票时未验看“三证”不能作为重大过失。 3.没有给付代价不能取得票据权利。 各国票据法大多规定，票据取得，除税收、捐赠等法定原因外，必须给付代价。而空白转账支票使用主要是为商品交易，故受票人(收款人)取得支票虽然是善意，如未给付与支票金额相当的代价，也不能取得票据权利。 4.收款人是否曾提示付款。 因支票是提示证券，收款人应在提示期内向付款人出示支票并请求支付支票金额。各国票据法都规定，提示付款是必经程序，也是收款人(或持票人)的义务。收款人必须证明其已向付款人提示付款并被拒绝，才可向发票人请求付款(即行使追索权)。一般对支票的拒付证明要求付款人在支票上记载拒绝付款字样。所以虽然收款人不在提示期内提示付款，发票人对付款人仍负有民事责任，但是发票人不应再承担支票义务和延迟责任。 二、空白转账支票纠纷的诉讼时效 为了有利于票据上权利的行使与对债务人的保护，一般各国对票据诉讼时效的期间都规定得较民事诉讼时效短，但由于我国目前票据法尚未颁布，故空白转账支票纠纷的诉讼时效，应按照民法通则的有关规定执行。
A term used by the Bank of Canada to describe the foreign exchange rate between the U.S. dollar and the Canadian dollar. The rate is released by 12:45pm EST by the Bank of Canada on any given day, and is based on the trading that takes place from 11:59am to 12:01pm on that day.The noon rate is often used by companies as a benchmark for translating financial statements. |||For example, if a Canadian company has operations in the U.S., it can use the noon rate as the benchmark exchange rate for translation purposes. When accountants consolidate a company's financial statements, they will need to convert the U.S. dollars from U.S. operations into Canadian dollars which, in this particular example, will be done by using the noon rate quoted on the balance sheet date. Some companies believe that the noon rate is a better measure of currency translation, because all of the trades they make in the FX market take place during the business day, and not at the end of the day.
A fund created by a closed-ended investment company that offers two classes of stock. Each class offers entitlements to either income or capital appreciation. The two types of stock offered by a dual purpose fund are capital and income. The fund's two kinds of potential cash flows allow individual investors to choose classes that are more in line with their investment objectives.
Any currency that is used primarily for domestic transactions and is not openly traded on a forex market. This usually is a result of government restrictions, which prevent it from being exchanged for foreign currencies. Also known as a "blocked currency". |||As the name implies, it is virtually impossible to convert a nonconvertible currency into other legal tender, except in limited amounts on the black market. When a nation's currency is nonconvertible it tends to limit the country's participation in international trade as well as distort its balance of trade.
1. A stock or any other security representing an ownership interest. 2. On a company's balance sheet, the amount of the funds contributed by the owners (the stockholders) plus the retained earnings (or losses). Also referred to as "shareholders' equity". 3. In the context of margin trading, the value of securities in a margin account minus what has been borrowed from the brokerage. 4. In the context of real estate, the difference between the current market value of the property and the amount the owner still owes on the mortgage. It is the amount that the owner would receive after selling a property and paying off the mortgage. 5. In terms of investment strategies, equity (stocks) is one of the principal asset classes. The other two are fixed-income (bonds) and cash/cash-equivalents. These are used in asset allocation planning to structure a desired risk and return profile for an investor's portfolio. The term's meaning depends very much on the context. In finance, in general, you can think of equity as ownership in any asset after all debts associated with that asset are paid off. For example, a car or house with no outstanding debt is considered the owner's equity because he or she can readily sell the item for cash. Stocks are equity because they represent ownership in a company.
In currencies, this is the abbreviation for the Oman Rial. |||The currency market, also known as the Foreign Exchange market, is the largest financial market in the world, with a daily average volume of over US $1 trillion.
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