What is 'Quarterly Income Debt Securities - QUIDS' A debt instrument offering guaranteed quarterly payments directly to the shareholder by the parent company. Quarterly Income Debt Securities (QUIDS) were formed by Goldman Sachs & Co. and are...
What is 'Questioned Document Investigation' An in-depth look into a document which is being questioned in the case of fraud, forgery, etc. The investigation is usually instigated in the event that large sums of money, heirlooms, or...
What is a 'Quasi-Public Corporation' A type of corporation in the private sector that is backed by a branch of government that has a public mandate to provide a given service. Most quasi-public corporations began as government...
What is 'Qualifying Transaction' A type of transaction that occurs when a company issues public stock in Canada. A qualifying transaction occurs when a qualified Capital Pool Company (CPC) purchases all of the outstanding shares of a...
What is 'Quality Of Earnings'
The quality of earnings refers to the amount of earnings attributable to higher sales or lower costs rather than artificial profits created by accounting anomalies such as inflation of inventory. Quality of earnings is considered...
What are Qualified Savings Bonds
Qualified savings bonds are a type of investment that can offer certain tax advantages for taxpayers who meet the eligibility requirements. Unlike other types of investments, qualified savings bonds are exempt from federal income tax,...
What is 'Qualified Higher Education Expense' Expenses such as tuition and tuition related expenses that an individual, spouse, or child must pay to an eligible post-secondary institution. Explaining 'Qualified Higher Education Expense' These expenses...
What is a Quiet Title Action
A quiet title action is a legal proceeding used to establish the ownership of real estate when there are disputes over the title. The action clears any clouds on the title, meaning that there...
What is 'Quality Spread Differential - QSD'
The term 'quality spread differential', or QSD, refers to the difference between the price of a low-quality commodity and that of a high-quality commodity. For example, if a bushel of low-quality wheat is...
What is 'Qualified Exchange Accommodation Arrangements' A strategy used in some 1031 exchanges where a third party, known as an "accommodation party," temporarily holds the real estate investor's relinquished or replacement property. The purpose of this arrangement...