floating debt
Short-term debt that is continuously renewed to finance the ongoing operations of a business or government.
Search Results for: FINANCE
margin call
A securities broker’s demand that a customer put up money or stock as collateral when the broker finances a purchase of securities. • A margin call usu. occurs when the market prices of the securities are falling. — Also termed maintenance call. [Cases: Brokers 24(2). C.J.S. Brokers §§ 71–72.]
tax anticipation note
A short-term obligation issued by state or local governments to finance current expenditures and that usu. matures once the local government receives individual and corporate tax payments. — Abbr. TAN. [Cases: Municipal Corporations 908. C.J.S. Municipal Corporations §§ 1646, 1652.]
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property tax
property tax (1)财产税 对纳税人在某一日期拥有的动产或不动产从价征收〔ad valorem〕的税种，通常由地方政府征收。 (→ad valorem) (2)〈英〉土地收入税 根据1952年《所得税法》〔Income Tax Act〕对土地收入征收的所得税。1969年《财政法》〔Finance Act〕对之重新作出规定。
companies capital duty
companies capital duty 〈英〉公司资本责任 现已废止，被《金融法》〔Finance Act〕中关于资本责任〔capital duty〕之规定所代替。
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municipal bond
A bond issued by a nonfederal government or governmental unit, such as a state bond to finance local improvements. • The interest received from a municipal bond may be exempt from federal, state, and local taxes. — Often shortened (in plural) to municipals; munies. — Also termed municipal security. [Cases: Municipal Corporations 911. C.J.S. Municipal
borrowed capital
borrowed capital. Funds lent to a corporation or other entity to finance its operations, such as cash dividends that are declared by a corporation but temporarily retained (with stockholder approval) to provide operating funds. [Cases: Internal Revenue 4133; Taxation 378. C.J.S. Taxation § 550.]
family law
family law. 1. The body of law dealing with marriage, divorce, adoption, child custody and support, child abuse and neglect, paternity, juvenile delinquency, and other domestic-relations issues. — Also termed domestic relations; domestic-relations law. 2. (More broadly) the bodies of law dealing with wills and estates, property, constitutional rights, contracts, employment, and finance as they
capital structure
capital structure. The mix of debt and equity by which a business finances its operations; the relative proportions of short-term debt, long-term debt, and capital stock.