DownREIT Definition.

A DownREIT Definition is a type of real estate investment trust (REIT) that is structured as a partnership between the REIT and one or more other entities. The other entities are typically either other REITs or operating companies. Under this structure, the REIT owns a controlling interest in the other entities, which are known as … Read more

How Companies Use Held-To-Maturity (HTM) Securities for Interest Income.

Held-to-maturity (HTM) securities are debt securities that a company has the intent and ability to hold until they mature. These securities are typically issued by the federal government, state and local governments, and government-sponsored enterprises. Companies use HTM securities for interest income because they offer a predictable and secure stream of interest payments. The interest … Read more

What Is a Detachable Warrant?

A detachable warrant is an option that can be traded independently from the underlying security. Warrants are often issued by companies as a way to raise capital, and they give the holder the right to purchase shares of the company at a set price (the strike price) at any time before the warrant expires. Detachable … Read more

What Is a Currency Overlay?

A currency overlay is a type of foreign exchange hedging strategy in which an investor seeks to protect the value of their portfolio from currency fluctuations by using a combination of forward contracts, currency options and other financial instruments. The main benefit of using a currency overlay is that it can help to mitigate the … Read more

What Does Concept Company Mean?

A concept company is a startup that is created around a new or innovative concept. The concept may be a new product, a new service, or a new business model. Concept companies are often created by entrepreneurs who have a vision for a new product or service that they believe will be successful. They may … Read more

What Does Dry Powder Mean?

Dry powder is a term used to describe the amount of cash that a company has on hand to invest or use for other purposes. It is also used as a measure of a company’s financial health. A company’s dry powder can be used for a variety of purposes, including acquiring other businesses, investing in … Read more

Non-GAAP Earnings Definition.

Non-GAAP earnings definition is a measure of financial performance that excludes or includes certain items in order to give investors a more accurate picture of a company’s underlying business performance. Non-GAAP earnings is often used by companies to give investors a better understanding of their core profitability, as it excludes one-time items or items that … Read more

Understanding SEC Form N-1A.

SEC Form N-1A is a filing that must be made by all mutual funds in order to register with the Securities and Exchange Commission (SEC). The form provides information about the fund’s investment objectives, strategies, and risks. It also includes information about the fund’s fees and expenses. What is a mutual fund registration statement? A … Read more