Private equity

Private equity

Industry: Financial services

Add a new term

Contributors in Private equity

Become a Contributors

Private equity

Accumulated earnings tax

Financial services; Private equity

An additional tax on earnings that a business retains in an attempt to avoid the higher income taxes the owners would be subject to if the earnings were paid out to them as dividends. Also called ...

Accrued market discount

Financial services; Private equity

An increase in the market price of a discounted bond resulting from an approaching maturity date rather than from declining interest rates.

Accrued expenses

Financial services; Private equity

Expenses which are incurred, but for which payment is not yet made, as of a given date.

The most commonly used accounting method, which reports income when earned and expenses when incurred, as opposed to cash basis accounting, which reports income when received and expenses when paid. ...

83(b) Election

Financial services; Private equity

(USA) An election by an employee to treat property (usually stock) that is subject to a risk of forfeiture (i.e., unvested stock) as being vested, with the result that the employee is taxed currently ...

Aftermarket

Financial services; Private equity

The trading activity in a security in the period immediately following its public offer to the public.

Affiliate

Financial services; Private equity

(USA) A person that controls, is controlled by, or is under common control with (directly or indirectly) the entity specified. The SEC takes the position that a corporate officer, director or 10% ...