Interest and dividends from Austrian securities are subject to 25% capital gains tax. Thus, the income tax is paid. In respect of shares and debt securities also the inheritance tax.

Financing of a company by an increase in equity. The possible forms depend on the legal form of the company.

market for a long-term fund raisingOften capital market is used as a synonym of the market for securities, which is devided into bond market and stock market.

mixture of EURIBOR and capital market floater

Main focus of the capital market initiative is to create confidence in the Austrian market. This is done by an Austrian Corporate Governance Code. Furthermore measures to increase the volume of securities traded are proposed.

the minimum ratio of regulatory capital to risk-weighted assets (currently at 8 %)

Reduction of the share capital, for example, to to eliminate losses incurred. Usually performed as part of a reorganization.

Capital risk is the possibility of losing the capital invested.

Capital reduction and subsequent capital increase, often to the original amount. In the case of reorganization funds about the amount of the capital reduction will be supplied by the shareholders.

see market capitalisation

a single option out of a capv. cap

abbr. Capital Asset Pricing Model

Result of the cash flow statement / sum of cash and cash equivalents

A revenue or expense stream that changes a cash account over a given period. Cash inflows usually arise from one of three activities - financing, operations or investing - although this also occurs as a result of donations or gifts in the case of personal finance. Cash outflows result from expenses or investments. This holds true for both business and personal finance.

An instrument whose value is determined directly in the markets. Stocks, commodities, currencies and bonds are cash instruments.

Compliance mechanism that replaces the physical delivery and payment of the underlying. Differential gains or losses on futures and option positions are directly paid or demanded for cash settlement.

see also collateralised bond obligation

Chicago Board Options Exchangefounded in 1973 as subsidiary of the CBOTwww.cboe.com

Chicago Board of Tradebiggest futures market in the world, founded in 1848, commodities- as well as financial contracts are tradedwww.cbot.com

abbr. Credit Card or Cost Center