Understanding Operating Activities
Understanding the Cash Flow Statement Operating cash flow is an important metric for investors and financial analysts. There are three main types of operating activities,...
Forward Contract
What is a forward contract A forward contract is a type of financial agreement between two parties in which both agree to buy or sell...
Countertrade Definition
Countertrade Countertrade is a vital aspect of global marketing, and a company that doesn't understand it risks losing market share to competitors. Countertrade is fueled...
Unrecaptured Section 1250 Gain
What is unrecaptured section 1250 gain Unrecaptured section 1250 gain is the portion of a capital gain that is subject to a maximum tax rate...
What Is a Recapitalization?
What Is a Recapitalization? A recapitalization is a corporate reorganization involving a substantial change in a company's capital structure. This change may be motivated by...
Transaction Costs
What are transaction costs and why are they important Transaction costs are defined as the costs associated with making a transaction, such as the cost...
What is Mezzanine Financing?
If you haven't heard of mezzanine financing before, you are not alone. It's a type of equity financing whereby investors contribute capital in exchange...
Special Power of Attorney
What is a Special Power of Attorney A Special Power of Attorney (SPA) is a legal document that gives someone else the authority to act...
The Risks of Doing Business in the Gray Market
Gray Market The term "gray market" refers to an underground or shadow market, which trades commodities in channels that are not authorized by the manufacturer....