Capital stock, also known as authorized stock, refers to all common stock and preferred stock a corporation is legally allowed to issue. A corporation’s charter establishes the amount of shares the corporation may issue, and the board of...
securities
capitalization
Capitalization has different meanings, referring to the allocation of costs in tax and accounting contexts and to capital structures in the corporate context.
In tax and accounting, capitalization allows costs to be...
carbon offset
Carbon offsets are credits representing the removal of one ton of carbon dioxide from the atmosphere. These offsets are obtainable through activities such as planting trees or carbon capture and legally offset the amount of carbon that a...
chattel mortgage
Chattel Mortgage is an antiquated term for a mortgage on movable personal goods such as a machinery or vehicle (as opposed to real estate) where the lender holds an interest in the property as security/collateral for the loan. Today these...
chattel paper
Chattel paper refers to a document used in secured transactions to sell property on credit while retaining some interest in the property. Chattel paper must show:
A monetary obligation from Party A to Party B, and A security...churn
Churn, in the context of stock trading, means making numerous risky and excessive transactions to generate high commissions against the customer's character of account and objectives by a broker.
See: Churning
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churning
Churning is an unethical business practice by some stock brokers which occurs when a broker, exercising control over the volume and frequency of trades, abuses their customer’s confidence for personal gain by initiating transactions that are...
classical theory of insider trading
The classical theory of insider trading is a form of insider trading where a corporate insider—i.e. an employee, director, or officer—commits securities fraud under Rule 10b-5 by trading in securities of their company on the basis of material...
clawback
A clawback provision of a contract is one that provides that an employer can require for an employee to return money paid out to them. Clawback provisions increased in prominence starting in 2002 after the passage of the Sarbanes-Oxley Act,...
closely held corporation
A closely held corporation is a corporation which is owned by an individual or small group of shareholders, who are often members of the same family. Shares of a closely held corporation are generally not traded in the securities market(s)....