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  2. Net capital rule - Wikipedia

    en.wikipedia.org/wiki/Net_capital_rule

    The haircut values of securities are used to compute the liquidation value of a broker-dealer's assets to determine whether the broker-dealer holds enough liquid assets to pay all its non-subordinated liabilities and to still retain a "cushion" of required liquid assets (i.e., the "net capital" requirement) to ensure payment of all obligations ...

  3. Accounting liquidity - Wikipedia

    en.wikipedia.org/wiki/Accounting_liquidity

    Liquidity is a prime concern in a banking environment and a shortage of liquidity has often been a trigger for bank failures. Holding assets in a highly liquid form tends to reduce the income from that asset (cash, for example, is the most liquid asset of all but pays no interest) so banks will try to reduce liquid assets as far as possible.

  4. Service level - Wikipedia

    en.wikipedia.org/wiki/Service_level

    Service level measures the performance of a system, service or supply. Certain goals are defined and the service level gives the percentage to which those goals should be achieved. Examples of service level: Percentage of calls answered in a call center; Percentage of customers waiting less than a given fixed time

  5. Partnership taxation in the United States - Wikipedia

    en.wikipedia.org/wiki/Partnership_taxation_in...

    According to this proposal a service provider will likely pay a tax on the receipt of a capital interest because it is subject to a liquidation valuation. [33] Meanwhile, a profits interest has no liquidation value because only capital interests have interests in the liquidation of capital, instead, the profits interest is just the speculative ...

  6. Liquidation - Wikipedia

    en.wikipedia.org/wiki/Liquidation

    Liquidation may either be compulsory (sometimes referred to as a creditors' liquidation or receivership following bankruptcy, which may result in the court creating a "liquidation trust"; or sometimes a court can mandate the appointment of a liquidator e.g. wind-up order in Australia) or voluntary (sometimes referred to as a shareholders ...

  7. Subordinated debt - Wikipedia

    en.wikipedia.org/wiki/Subordinated_debt

    In finance, subordinated debt (also known as subordinated loan, subordinated bond, subordinated debenture or junior debt) is debt which ranks after other debts if a company falls into liquidation or bankruptcy. Such debt is referred to as 'subordinate', because the debt providers (the lenders) have subordinate status in relationship to the ...

  8. Inventory revolving line of credit - Wikipedia

    en.wikipedia.org/wiki/Inventory_revolving_line...

    An inventory revolving line of credit is a form of an asset based loan that is specifically collateralized by inventory held for sale. [ 1 ] [ 2 ] Rather than amortizing the principal amount over time, revolving lines of credit (revolvers) solely accrue interest on the outstanding balance and is charged in arrears. [ 3 ]

  9. Liability (financial accounting) - Wikipedia

    en.wikipedia.org/wiki/Liability_(financial...

    Current liabilities are obligations whose liquidation is reasonably expected to require the use of current assets, the creation of other current liabilities, or the provision of services within the next year or operating cycle, whichever is longer. Long-term liabilities – these liabilities are reasonably expected not to be liquidated within a ...