A type of accounting used for intercorporate investments; used when an investor holds significant influence over a investee but does not exercise full control over it, as in the re ...

The return on the portion of an investment financed by equity capital, taking into account periodic cash flow and the proceeds from resale.

Employee Retirement Income Security Act of 1974, a US federal law that sets minimum standards for most voluntarily established retirement and health plans in private industry to pr ...

A fund that consists of, or is deemed to hold, plan assets and operates as a plan asset vehicle that is subject to Title I of ERISA and/or Section 4975 of the Internal Revenue Code ...

An investor that is (i) an employee benefit plan (as defined in ERISA) subject to Title I of ERISA; (ii) any plan defined in and subject to Section 4975 of the Internal Revenue Cod ...

The right to have property revert to the state for nonpayment of taxes or when there are no legal heirs of someone who dies without leaving a will.

The risk of an unexpected, future decrease in credit quality that is a result of events such as a corporate acquisition or material changes in taxes, laws, or regulations.

An indication of the degree to which a fund or investment has been successful at adding value or meeting a hurdle rate; calculated by subtracting a predetermined rate of return (su ...

The potential risk of loss from fluctuating foreign exchange rates when an investor has exposure to foreign currency or in foreign-currency-traded investments, also known as &ldquo ...

A term in a contract which seeks to exclude or limit the liability of one of its parties.