- Branche: Financial services
- Number of terms: 25840
- Number of blossaries: 0
- Company Profile:
UBS AG, a financial services firm, provides wealth management, asset management, and investment banking services to private, corporate, and institutional clients worldwide.
Auch: Swiss GAAP. Empfehlungen zur Ergänzung der Rechnungslegungsvorschriften Schweizer Gesellschaftsrecht die darauf abzielen, die Aussagekraft und Vergleichbarkeit von Jahresabschlüssen zu erhöhen, und sind entworfen, um Normen im Einklang mit internationalen Grundsätzen zu bieten, die ein den tatsächlichen Verhältnissen entsprechendes Bild der Vermögenslage eines Unternehmens, Vermögens-und Cashflows zu präsentieren. Einhaltung dieser Empfehlungen ist eine Voraussetzung für die Notierung an der Börse. Siehe auch Generally Accepted Accounting Principles, International Financial Reporting Standards.
Industry:Banking
System of holding securities in safekeeping in non-certificate form, i.e. purchases and sales are merely recorded in customers' accounts. Security certificates are only printed at the express wish of the customer, e.g. for over-the-counter delivery.
Industry:Banking
Security with an entitlement to share in profits, as against fixed-income securities with an entitlement to interest payments. Shares, participation and dividend-right certificates are equity securities. See also dividend.
Industry:Banking
The part of a company's shares which is not held as a long-term investment by the founder, management, etc. and can therefore be traded on a stock exchange at any time, making it available to the investing public.
Industry:Banking
Increase in the average level of prices with resulting decrease in purchasing power.
Industry:Banking
Bank acting as the leader of an issuing or lending syndicate, managing the transaction. It is normally responsible for contact with the borrower, for the structure, organization and text of the loan agreement and prospectus, plus the composition of the issuing syndicate and the selling group and, ultimately, for the placement itself.
Industry:Banking
Under the Swiss Stock Exchange Act, buyers acquiring more than one-third of the voting rights of a listed company via a takeover are required to offer to buy the shares of all other shareholders at the same price. Companies can make a provision in their articles of association opting out of this requirement or increasing the threshold to 49% (opting up).
Industry:Banking
A bill or cheque marked «not to order» cannot be transferred through endorsement. Transfer may only be effected by assignment since the «not to order» clause changes an order paper into a registered security.
Industry:Banking
