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A special kind of option given by the company to holders of a particular security giving them the right to subscribe for future issues, either of the same or of some other security.
A company which rescues another which is in financial difficulty, especially one which saves a company from an unwelcome takeover bid.
Tax required to be deducted at source by companies paying interest, dividends or royalties, but which may in certain circumstances be reclaimed by the recipient or be reduced under a double taxation agreement/tax treaties.
Formed to be the bank lender and technical advisor to the developing countries, utilizing funds and technical resources from the member nations.
Person who is the ultimate beneficiary of a company or trust. This term is used in Switzerland and Liechtenstein.
The return earned on an investment taking into account the annual income and its present capital value. There are a number of different types of yield and in some cases different methods of calculating each type.