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В США это SEC или Комиссия по ценным бумагам и биржам, в России — Центральный банк. На случай такого развития событий брокер также задает цену, по достижении которой трейдер или брокер могут принудительно закрыть позицию. Это происходит, если брокер видит, что денег, которые инвестор оставил в залог, может не хватить на выкуп акций. Один или два…
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The tax burden refers to the overall cost of taxes borne by individuals and businesses. The payroll tax burden is calculated using a percentage assumption applied to the payroll. For example, if the payroll is $1,000 and the burden rate is 10 percent, the burden is an extra $100. In most cases, a company’s payroll…
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From an accounting perspective, the share premium account is recorded on the balance sheet under shareholders’ equity, separate from the common stock or share capital account. Share premium is the difference between the issue price and the face value of shares issued. It represents the amount of money that investors pay over and above the…
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