Related Words

Tax Differential View (Of Dividend Policy): Allowing the capital gains tax on an asset to be payable only when the gain is realized by selling the asset.

Special And Differential Treatment (S and D): A set of GATT provisions (in Article 18) that exempts developing countries from the same strict trade rules and disciplines of more industrialized countries. In the Uruguay Round Agreement o . . . View Full Definition

Sorting (Of A Sediment): The range of scatter of particle sizes about the median grain size of a sediment

Social Security (FICA) Taxes: Federal Insurance Contributions Act taxes imposed on employee and employer: used mainly to provide retirement benefits.

Signaling Approach (On Dividend Policy): Notion that insiders in a firm have information that the market does not have, and that the choice of capital structure by insiders can signal information to outsiders and change the value o . . . View Full Definition

Special Dividend: A special broker margin account used only for transactions in U.S. government bonds, municipals, and eligible listed and unlisted non-convertible corporate bonds.

Special Review: Formerly known as Rebuttable Presumption Against Registration (RPAR), this is a regulatory process through which existing pesticides suspected of posing unreasonable risks to human health, n . . . View Full Definition

Split-Rate Tax System: An option on an option. The buyer generally executes the split fee with first an initial fee, with a window period at the end of which (upon payment of a second fee) the original terms of th . . . View Full Definition

Speed (Of Current): The magnitude of velocity. Rate at which the current flows. Usually expressed in knots or centimeters per second.

Speed (Of Constituent): The rate of change in the phase of a constituent, usually expressed in degrees per hour. The speed is equal to 360° divided by the constituent period expressed in hours.