- Industria: Financial services
- Number of terms: 25840
- Number of blossaries: 0
- Company Profile:
UBS AG, a financial services firm, provides wealth management, asset management, and investment banking services to private, corporate, and institutional clients worldwide.
Also: participation capital. Capital raised in addition to a company's share capital, as provided for in its articles of association. Legally governed in Switzerland by OR 656b. Participation capital may not exceed two times share capital. No minimum capital or minimum contribution (unlike with share capital).
Industry:Banking
Liability items in the balance sheet charged to the profit and loss account to cover future liabilities or anticipated losses. Frequently listed under other liabilities in the balance sheet. Provisions for risks in the lending business and in foreign exchange trading are of particular significance for banks. Specific provisions are set aside to cover particular risks, while contingency (del credere) reserves or provisions cover general expected losses which cannot yet be specified in detail. Contrary to reserves, provisions are not allocated from the net profit but from operating profit.
Industry:Banking
The buying and selling of commodities, foreign exchange or securities under contracts providing for the delivery of specific amounts, at a particular price and at some specified future date. Opposite: spot transactions.
Industry:Banking
The monetary unit of a country (e.g. the Swiss franc) or of an international monetary system (e.g. the euro).
Industry:Banking
Measure of the change in an option's price due to a decrease in the time left to maturity. The theta coefficient reflects how options lose their value over the course of time.
Industry:Banking
The inalienable right attached to a convertible bond entitling the holder to convert it into shares or participation certificates of the respective company.
Industry:Banking
(1) Ratio of a company's equity to its entire capital. See also self-financing.
(2) Basic ratio which expresses equity capital as a percentage of a company's total assets.
Industry:Banking
Bill of exchange accepted by the drawee bank. Not a common form of exchange transaction in Switzerland. However, bankers' acceptances play an important role as money market instruments.
Industry:Banking
Financial analysis: the flow of money payments to or from a company over a given period (e.g. over the course of a year). The cash flow is the net profit plus depreciation and provisions in the period in question. Extraordinary or accrued expenses and income should be excluded from calculation of the cash flow so that the total figure reflects as clearly as possible the true earnings performance of the company in question for the period. The picture should likewise not be distorted by extreme fluctuations in the amount of hidden reserves created or released. The cash flow is a key valuation parameter for both investors and lenders.
Industry:Banking
Regulatory requirements which establish a minimum level of capital which banks are required to maintain to cover the level of risks taken by them on a proprietary basis.
Industry:Banking
