Tag: limited
Call Ratio Backspread
What is 'Call Ratio Backspread' A very bullish investment strategy that combines options to create a spread with limited loss potential and...
Canadian Depository For Securities Limited (CDS)
What is 'Canadian Depository For Securities Limited - CDS' Canada's national securities depository, clearing and settlement hub. The Canadian Depository for Securities...
Net Asset Value
DefinitionNet asset value is the value of an entity's assets minus the value of its liabilities, often in relation to open-end or mutual funds,...
Pension Fund
DefinitionA pension fund, also known as a superannuation fund in some countries, is any plan, fund, or scheme which provides retirement income. Pension Fund...
Passive Activity
What is 'Passive Activity' Passive activity is activity in which the taxpayer did not materially participate in during the tax year. Internal...
Quarterly Income Preferred Securities (QUIPS)
What is 'Quarterly Income Preferred Securities - QUIPS' Shares that are an interest in a limited partnership that exists solely for the...
Qualified Production Activities Income (QPAI)
Qualified Production Activities Income (QPAI) What is 'Qualified Production Activities Income - QPAI' Income derived from domestic production that qualifies for...
Valued Policy Law (VPL)
Valued Policy Law (VPL) What is 'Valued Policy Law - VPL' A statute that requires insurance companies to pay the full value...
Family Limited Partnership (FLP)
What is 'Family Limited Partnership - FLP' A type of partnership designed to centralize family business or investment accounts. FLPs pool together...
Fat Cat
What is 'Fat Cat' A slang word used to describe executives who earn what many believe to be unreasonably high salaries and...