A qualified institutional buyer (QIB) is a type of institutional investor to whom holders of securities purchased in a private placement may sell their securities under Rule 144A. Rule 144A(a)(1) defines qualified institutional buyer as,...
securities
qualified small business stock
Qualified small business stock refers to stock that qualifies for the tax deduction for investments in small business stock. For qualifying stock from a C corporation, the owner may deduct up to 100% of the income from the stock, representing...
redeem
Redeem has multiple definitions:
In bankruptcy, the debtor’s right to repurchase property they previously owned but another acquired in a forced sale by a creditor. 11 U.S.C. § 722 lays out the process through which a debtor may redeem property...register
(1) Register is a corporation's official listing of shareholders as well as a record of the corporation's stock issuances and transfers.
(2) Register is to file a security offering with the appropriate government agency to...
registrant
Registrant is a term used in reference to any company that files documents with the Securities and Exchange Commission (SEC). The term applies to companies conducting initial public offerings (IPO) and companies that file periodic reports...
registration statement
A registration statement is a document providing qualitative and quantitative information to investors that issuers must file with the Securities and Exchange Commission (SEC) in order to publicly offer securities.
Overview...Regulation D
Regulation D is a Securities and Exchange Commission (SEC) regulation which oversees certain types of private placements.
Generally, any security offering must comply with the Section 5 of Securities Act, which requires the...
Regulation Fair Disclosure (FD)
Regulation Fair Disclosure (FD) is a Securities and Exchange Commission (SEC) regulation that requires public companies to disclose material non-public information which they shared with private individuals. The regulatory text is found in 17...
Regulation S-K
Regulation S-K is a Securities and Exchange Commission (SEC) regulation that outlines how registrants should disclose material qualitative descriptors of their business on registration statements, periodic reports, and any other filings. The...
Regulation S-X
Regulation S-X is a Securities and Exchange Commission (SEC) regulation under the Securities Act that outlines how registrants should disclose financial statements on registration statements, periodic reports, and other filings. Compare with...