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  2. Regulation D (SEC) - Wikipedia

    en.wikipedia.org/wiki/Regulation_D_(SEC)

    The securities are sold exclusively according to state law exemptions that permit general solicitation and advertising and you are selling only to accredited investors. However, accredited investors are only needed when sold exclusively with state law exemptions on solicitation.

  3. Available for sale - Wikipedia

    en.wikipedia.org/wiki/Available_for_sale

    Available for sale (AFS) is an accounting term used to classify financial assets.AFS is one of the three general classifications, along with held for trading and held to maturity, under U.S.

  4. Form 144 - Wikipedia

    en.wikipedia.org/wiki/Form_144

    Form 144, required under Rule 144, is filed by a person who intends to sell either restricted securities or control securities (i.e., securities held by affiliates). Form 144 is notification to the SEC of this intention to sell and must take place at the time the sell order is placed with the broker-dealer. The securities may be sold within the ...

  5. Mark-to-market accounting - Wikipedia

    en.wikipedia.org/wiki/Mark-to-market_accounting

    Simple example If an investor owns 10 shares of a stock purchased for $4 per share, and that stock now trades at $6, the "mark-to-market" value of the shares is equal to (10 shares * $6), or $60, whereas the book value might (depending on the accounting principles used) equal only $40.

  6. SEC charges Genesis, Gemini with selling unregistered securities

    www.aol.com/finance/sec-charges-genesis-gemini...

    The Securities and Exchange Commission on Thursday charged Genesis Global Capital and Gemini, the cryptocurrency exchange founded by Tyler and Cameron Winklevoss, for selling unregistered ...

  7. Collateralized debt obligation - Wikipedia

    en.wikipedia.org/wiki/Collateralized_debt_obligation

    The way mortgage securities are structured, if you cannot find buyers for the lower-rated slices, the rest of the pool cannot be sold. [51] [52] To deal with the problem, investment bankers "recycled" the mezzanine tranches, selling them to underwriters making more structured securities—CDOs.