Tag: capital
Qualified Dividend
DefinitionQualified dividends, as defined by the United States Internal Revenue Code, are ordinary dividends that meet specific criteria to be taxed at the lower...
Qualifying Transaction
What is 'Qualifying Transaction' A type of transaction that occurs when a company issues public stock in Canada. A qualifying transaction occurs...
Quarterly Income Debt Securities (QUIDS)
What is 'Quarterly Income Debt Securities - QUIDS' A debt instrument offering guaranteed quarterly payments directly to the shareholder by the parent...
Quanto Swap
What is 'Quanto Swap' A swap with varying combinations of interest rate, currency and equity swap features, where payments are based on...
Qualified Institutional Buyer (QIB)
What is a 'Qualified Institutional Buyer - QIB' A qualified institutional buyer (QIB) is a corporation that is deemed to be an...
Qualified Foreign Institutional Investor – QFII
DefinitionThe Qualified Foreign Institutional Investor program, one of the first efforts to internationalize the RMB, represents China's effort to allow, on a selective basis,...
Value Fund
What is a 'Value Fund' A value fund is a stock mutual fund that primarily holds stocks that are deemed to be...
Quasi-Reorganization
What is quasi-reorganization and what are the benefits for businesses
A quasi-reorganization is a type of financial restructuring in which a company makes minor changes...
Qualified Exchange Accommodation Arrangements
What is 'Qualified Exchange Accommodation Arrangements' A strategy used in some 1031 exchanges where a third party, known as an "accommodation party,"...
Value Proposition
DefinitionA value proposition is a promise of value to be delivered, communicated, and acknowledged. It is also a belief from the customer about how...