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01 Jun 08

[美国] Libor准确性探疑-华尔街日报

  • 由此计算得出的结果显示，今年3月中旬，银行借款利率大幅飙升，当时市场对银行财务状况的担忧日益加剧，贝尔斯登(Bear
    Stearns)的轰然倒下更是让这种担忧达到了顶峰。而同期Libor却是下降的。
17 Jun 07

arm's length price Definition

  • arm's length price


    Definition


    The price at which two unrelated and non-desperate parties would agree to a transaction. This is most often an issue in the case of companies with international operations whose international subsidiaries trade with each other. For such companies, there is often an incentive to reduce overall tax burden by manipulation of inter-company prices. Tax authorities want to insure that the inter-company price is equivalent to an arm's length price, to prevent the loss of tax revenue.

arm's length transaction Definition

  • arm's length transaction


    Definition


    A transaction between two related or affiliated parties that is conducted as if they were unrelated, so that there is no question of a conflict of interest. Or sometimes, a transaction between two otherwise unrelated or affiliated parties.
14 May 07

Contra Asset Account

  • A contra asset account is a negative asset account. Examples of include a non-current asset like machinary that is depreciated, the depreciated amount is represented in the accounts as a contra asset.

Contra asset - Definition from Investor Dictionary - Define meaning of the word Contra asset

  • An item that is entered on the asset side of an accounting ledger even though the item has a credit (negative) balance. For a thrift institution, contra assets include such items as deferred income and loans in process.
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