Tag: losses

Key Person Insurance

DefinitionKey person insurance, also commonly called keyman insurance and key man insurance or 'key employee insurance', is an important form of business insurance. There...

Kiwi

Kiwi What is 'Kiwi' A slang term for the New Zealand dollar (NZD). It derives its name from New Zealand's national icon...

Impaired Credit

Impaired Credit What is 'Impaired Credit' A deterioration in the creditworthiness of an individual or entity. This is usually reflected through a...

Impaired Capital

Impaired Capital What is 'Impaired Capital' 1. When a bank's actual assets are worth less than their stated value. When a bank...

Mark to Market

DefinitionMark-to-market or fair value accounting refers to accounting for the "fair value" of an asset or liability based on the current market price, or...

Offshore Portfolio Investment Strategy (OPIS)

Offshore Portfolio Investment Strategy (OPIS) What is 'Offshore Portfolio Investment Strategy - OPIS' A tax shelter product designed to create large, seemingly...

Malpractice Insurance

DefinitionProfessional liability insurance, also called professional indemnity insurance but more commonly known as errors & omissions in the US, is a form of liability...

Abusive Tax Shelter

Abusive Tax Shelter What is 'Abusive Tax Shelter' An investment scheme that claims to reduce income tax without changing the value of...

Realized Loss

Realized Loss What is 'Realized Loss' A loss is recognized when assets are sold for a price lower than the original purchase...

Short Squeeze

DefinitionA short squeeze is a rapid increase in the price of a stock that occurs when there is a lack of supply and an...

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