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1 primary investors
English_Russian capital issues dictionary > primary investors
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2 investor
вкладчик (в ценные бумаги); инвестор• -
3 flow-through shares
фин. проточные акции* Details of the Flow-Through Shares (FTSs) and Flow-Through Warrants (FTWs) Subscribed.http:www.greaterkwchamber.com/market_watch_flowthru_Jun04.shtmlFlow-Through shares are one of the few remaining tax-assisted investment vehicles available to investors in Canada. Flow-Through Limited Partnerships are tax-advantaged vehicles designed to invest in a portfolio of flow-through shares, usually issued by resource-based companies. Since the introduction of the tax system in 1954, the Canadian government has been working on additional ways to encourage exploration and development in the resource sector. In the 1993 Federal budget, the government allowed certain investors to deduct exploration expenses against income. Since that time there has been a dramatic increase in exploration activity.Flow-through shares do not exist to circumvent any tax rules or to take advantage of any loopholes in the Tax Act. These flow-through shares benefit from certain provisions within the Tax Act that were explicitly created by government, as mentioned above.There are actually three advantages created by flow-through shares, with respect to taxation. The primary benefit of flow-through share investing is the ability of the investment to convert income, in the current year, into capital gains in future years. With the preferential tax treatment of capital gains over income, there is an immediate benefit to the investor. The second is that a tax deferral is created.It is assumed, unless in a highly inflationary environment, that if one can defer the payment of taxes to a later date, that individual has gained a definite advantage. The third advantage created is through tax efficiency. The purchase and subsequent tax credit creates an ACB or adjusted cost base of zero. This is part of the first advantage, whereby income is converted into capital gains. However, there is an added advantage with this conversion. It allows an individual to benefit from capital losses, those losses that have accumulated from past investments in non-registered accounts, by creating capital gains that can be partially or fully offset by those losses.In evaluating tax shelters, it is important to evaluate the tax shelter in the same way as a non-tax shelter investment. That is to say legal and accounting advisers should be consulted and the investment should be examined from a business risk and return point of view. For example, with a real estate investment, the real estate market in the target area should be examined. It may not make a lot of sense to acquire real estate, even if tax sheltered, in a market which is declining. -
4 group
[ɡru:p]age group возрастная группа age group возростная группа banking group группа банков group pl слои, круги (общества); business groups деловые круги business-related group торгово-промышленное объединение commodity group товарная группа community group общественная группа constituent group группа учредителей contact group группа по связям data set group вчт. группа наборов данных device group вчт. группа устройств diversified group многоотраслевое объединение компаний diversified group объединение разнопрофильных предприятий editing group редакционная группа employee group рабочая бригада ethnic group этническая группа executive group руководство following group группа контроля group ав. авиагруппа group группа group группировать(ся) group группировка, фракция group группировка group класс group классифицировать, распределять по группам group классифицировать group концерн group монополистическое объединение group объединение компаний group организация group подбирать гармонично краски, цвета group хим. радикал group распределять по группам group синдикат group pl слои, круги (общества); business groups деловые круги group слой, круги (общества) group трест group укрупненная группа отраслей group of buildings ансамбль зданий group of companies группа компаний group of companies концерн group of contractors группа подрядчиков group of experts группа экспертов group of investors группа вкладчиков капитала group of investors группа инвесторов group of taxes совокупность налогов horizontal group эк.произ. группа равноправных участников income group группа населения по размерам дохода income group категория дохода incoming group вчт. группа ввода industrial group производственный синдикат interest group группа, объединенная общими интересами interest group группа лиц, имеющих общие интересы international group международный концерн language group группа языков large-scale group крупное объединение компаний liaison group группа связи linguistic group лингвистическая группа lobby group группа, проталкивающая выгодный ей законопроект lobby group группа, проталкивающая выгодную ей кандидатуру low-income group группа лиц с низким доходом low-salary group группа лиц с низкой заработной платой majority group группа большинства management group административная группа management group группа управления medium income group группа лиц со средним доходом minority group группа, представляющая меньшинство minority group группа меньшинства minority group меньшинство minority group национальное меньшинство national group группа населения occupational group профессиональная группа outcoming group вчт. группа вывода outside the group не входящий в группу компаний parent group вчт. родительская группа parliamentary group парламентская группа parliamentary group парламентская фракция pharmaceutical group фармацевтическое объединение population group группа населения power group влиятельная группировка pressure group влиятельная группа pressure: group group влиятельная группа, оказывающая давление на политику (преим. путем закулисных интриг) primary group основная группа principal group вчт. главная группа producer group производственная группа professional group профессиональная группа project management group группа управления проектом record group вчт. блок записей reference group контрольная группа religious group религиозная группа residents' group группа жителей residual group остаточная группа select group отобранная группа self-help groups группы самопомощи (например, Анонимные Алкоголики и Анонимные Наркоманы) selling group продающая группа банков social group общественная группа socialist group социалистическая группа socio-economic group социально-экономическая группа splinter group отколовшаяся (политическая) группировка study group исследовательская группа study group семинар tape group вчт. блок лентопротяжных механизмов target group целевая группа tariff group тарифная группа tenants' group объединение арендаторов trunk group вчт. магистральная группа typical group рекл. ключевая группа user group вчт. группа пользователей user group группа пользователей vertical group группа с вертикальной структурой working group рабочая бригада working group вчт. рабочая группа working group рабочая группа -
5 Association
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6 placement
n1) вложение (денег, капитала)2) размещение (акций)
- additional placement
- additional placement of securities
- bond placement
- contract placement
- direct placement
- domestic placement
- international placement
- job placement
- original placement
- primary placement of securities
- private placement
- public placement
- safe placement
- placement by auction
- placement by open subscription
- placement of bonds
- placement of capital
- placement of contracts
- placement of a controlling block
- placement of an issue
- placement of orders
- placement of securities
- placement of securities with a repurchase clause
- placement of a share issue
- placement of short-term bonds
- placement with credit institutions
- placements with large institutional investorsEnglish-russian dctionary of contemporary Economics > placement
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7 placement
вложение (денег, капитала); размещение (капитала, акций)• -
8 placement
вложение (капитала); размещение (ценных бумаг)•
См. также в других словарях:
primary market — n: the market in which newly issued securities are sold compare secondary market Merriam Webster’s Dictionary of Law. Merriam Webster. 1996. primary market … Law dictionary
Primary market — The primary is that part of the capital markets that deals with the issuance of new securities. Companies, governments or public sector institutions can obtain funding through the sale of a new stock or bond issue. This is typically done through… … Wikipedia
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Primary Market — A market that issues new securities on an exchange. Companies, governments and other groups obtain financing through debt or equity based securities. Primary markets are facilitated by underwriting groups, which consist of investment banks that… … Investment dictionary
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Primary Distribution — The original sale of a new security issue (bonds or stocks) from a company to investors/shareholders. Proceeds from a primary distribution are sent directly to the issuing company. All bond offerings are considered primary distributions. Also… … Investment dictionary
Primary Instrument — A financial investment whose price is based directly on its market value. Examples of primary instruments include stocks, bonds, certificates of deposit, bills and anything else that has its own value. By contrast, the price of derivative… … Investment dictionary
Primary shares — In an equity offering, primary shares, in contrast to secondary shares, refer to newly issued shares of common stock that are sold to investors. The cash generated from the sale of the primary shares, net of the gross spread, are transferred to… … Wikipedia
Primary Earnings Per Share (EPS) — One of two methods for categorizing shares outstanding. The other method is fully diluted earnings per share (EPS). The term basic EPS is more commonly used instead of primary EPS. Basic EPS is the simpler method to categorize outstanding shares … Investment dictionary
Primary Listing — The main stock exchange where a publicly traded company s stock is bought and sold. Having a prestigious primary listing, such as the New York Stock Exchange, lends a company credibility and makes investors more likely to purchase its shares. In… … Investment dictionary
Primary offering — A firm selling some of its own newly issued shares to investors. The New York Times Financial Glossary … Financial and business terms
