A bank whose primary purpose is to acquire financing for businesses, esp. through the sale of securities. • An investment bank does not accept deposits and, apart from selling securities, does not deal with the public at large. See INVESTMENT BANKER. [Cases: Brokers 2. C.J.S. Brokers §§ 2–5.]
An instrument issued in bearer or registered form as a type commonly recognized as a medium for investment and evidencing a share or other interest in the property or enterprise of the issuer. [Cases: Securities Regulation 5.10, 252. C.J.S. Securities Regulation §§ 3, 9–10, 33, 381–382, 384–386, 392.]
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safe investment rule 〈美〉可靠投资规则 用于估算死者可望获得的未来收益之现值的规则。根据这种规则，陪审团在确定死者预期收益的现值时，应当采用其经过审慎考虑后认为在具体情境中是合理、公平和正当的利率。在确定此利率时，需要考虑的因素有：呈堂出示的证据、陪审团所知的在该地区法律规定的限度内的通行利率，以及一个保持通常的审慎、但并不具备特定财经经验或技巧的人在可靠投资中所能期待的利率。 (→prudent investment theory)
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The business of underwriting or selling securities; esp., the marketing of new stocks or bonds.
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real(-)estate investment trust/REIT 〈美〉不动产投资信托 一种封闭式的公共基金，专门从事不动产投资，并将投资所得的绝大部分向股东分配。如果其将收入的95%用于股东分配，则可享受特殊的所得税待遇。不动产信托受1960年《不动产投资法》〔Real Estate Investment Act〕调整。(→investment company; real-estate mortgage trust)
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dividend-reinvestment plan. A stock-purchase program that allows investors to reinvest their dividends, and perhaps convert additional voluntary payments, into shares of the entity’s common stock, usu. with no sales charge, and sometimes at a discount from the stock’s market price. • Although the investor never receives the cash, it is still treated as income to
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Small Business Investment Company/SBIC 〈美〉小企业投资公司 根据1958年《联邦小企业投资法》〔Federal Small Business Investment Act〕，在联邦小企业管理局〔Small Business Administration〕登记并受其管理的投资公司。该公司的主要业务是对小企业提供长期贷款或购买其发行的可转换债券或股票。小企业是指资产总额低于500万美元，资本净值低于250万美元，贷款前两年的平均税后净收入不超过25万美元的企业。
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investment-direction agreement. A contract by which a trustee agrees not to diversify the trust’s assets, even though the trustee has the legal right to do so, and the beneficiary agrees to hold the trustee harmless for any losses resulting from not diversifying. — Abbr. IDA.
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A tax credit intended to stimulate business investment in capital goods by allowing a percentage of the purchase price as a credit against the taxpayer’s income taxes. • The Tax Reform Act of 1986 generally repealed this credit retroactively for most property placed in service after January 1, 1986. — Abbr. ITC. [Cases: Internal Revenue
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company-run dividend-reinvestment plan. See DIVIDEND-REINVESTMENT PLAN.
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