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investment banking

investment banking. The business of underwriting or selling securities; esp., the marketing of new stocks or bonds. “The term ‘investment banking’ can be used to encompass [underwriting, and acting as a dealer, broker, and market maker], and any person in a firm performing any of those functions could be called an investment banker. By convention, […]

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investment discretion

glossary / INVESTMENT DISCRETION

investment discretion. The ability of a person to (1) determine what will be purchased or sold by or for an account, (2) decide what will be purchased or sold by or for the account even though another may have the responsibility, or (3) influence the purchase or sale of securities or property in a way

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investment tax credit

glossary / investment tax credit, 投资税减免, 投资税抵免

investment tax credit 投资税减免；投资税抵免为鼓励以实物资本和设备进行投资，允许将购买此类投资资产的价款的一定比例直接从应纳税额中扣除，而不是从应纳税所得中扣除，从而减少了纳税人的应纳税额，构成一种税收优惠。

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brokerage run dividend reinvestment plan

glossary / brokerage-run dividend-reinvestment plan

brokerage-run dividend-reinvestment plan. See DIVIDEND-REINVESTMENT PLAN.

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investment property

glossary / INVESTMENT PROPERTY

investment property. Any asset purchased to produce a profit, whether from income or resale.

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unit investment trust

glossary / UNIT-INVESTMENT TRUST, 单位投资信托

unit investment trust 〈美〉 (1)单位投资信托信托的一种，据此而集中资金并将之投资于证券市场。信托的股份单位〔units〕向投资者出售，后者根据其投资比例而保留对该信托的利益。 (2)单位投资信托公司从事前述信托业务的公司，该种公司可以根据信托契据〔trust indenture〕、保管合同、代理合同或其他法律文件而组成，但最为常见的是第一种方式。其不存在董事会，而且仅发行可回赎的股份，股份持有人通过该种投资方式而对受托人或保管人所持有的特定的证券组合而享有不可分割的利益。

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real-estate-mortgage investment conduit/REMIC

glossary / real-estate-mortgage investment conduit/REMIC, 不动产抵押投资联合体

real-estate-mortgage investment conduit/REMIC 〈美〉不动产抵押投资联合体一种投资实体，其拥有固定的不动产抵押或抵押担保的证券，将由此产生的收益向投资人分配，并以此方式而获得税收优惠。这种投资实体是根据1986年《税收改革法》〔Tax Reform Act〕而创设的，可以采用公司、合伙或者信托的形式。其须具备如下两个条件，方可享有免税待遇：１该实体的资产须由不动产抵押所组成(尽管允许其保留部分流动资金资产)；２实体的全部收益应分为固定收益与剩余收益。

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