Investment banking

Investment banking

Of or relating to the business of underwriting, or acting as the client's agent, in the issuance of securities in order to assist an individual, commercial enterprise, corporation or government instution ro raise capital.

Industry: Banking

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Investment banking

not to order clause

Banking; Investment 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 ...

price for tax purposes

Banking; Investment banking

The price of a security for tax purposes. The Swiss Federal Tax Administration compiles a list with the taxable values for a wide range of securities, and these are binding for tax assessment ...

value date

Banking; Investment banking

The date on which a sum of money is credited or debited, or from which interest begins to accrue.

cycle

Banking; Investment banking

More or less regular sequence of uptrends and downtrends in the performance of a market or economy. See also economy.

Swiss Accounting and Reporting Recommendations

Banking; Investment banking

Also: Swiss GAAP. Recommendations supplementing the financial reporting provisions of Swiss company law which aim to increase the meaningfulness and comparability of annual accounts, and are designed ...

SPPS

Banking; Investment banking

Abbr. for Swiss Performance Presentation Standards.

International Accounting Standards

Banking; Investment banking

Abbreviation: IAS. Standards drawn up by the International Accounting Standards Board with a view to ensuring the quality, transparency and comparability of balance sheets and annual accounts. The ...